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TENNESSEE  TAX  DIGEST 


1903, 


DIGEST 


OF   THE  ^ 

1 


TENNESSEE  TAX  LAWS 


1903 


PREPARED    BY 

LEON  TROUSDALE 

CHIEF   CLERK   TO   COMPTROLLER 


nashville,  tenn. 

Marshall  &  Bruce  Company 

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CONTENTS 


1  Revenue  Law,  1903 5 

2  Assessment  Law,  1903 48 

3  Assessment  Railway  Cars 145 

4  Collateral  Inheritance  Law 150 

5  Amendments,  Acts,  1908 164 

6  Carlisle  Life  Tables 166 

7  Law   Assessing  Railroad,  Telephone,   and  Telegraph  Prop- 

erty   , 167 

8  Law  Requiring  Clerk  and  Masters  to  Provide  Certain  Data. .  176 

9  An  Act  Enlarging  Powers  and  Duties  of  District  Attorneys- 

General 178 

10  Population  for  Year,  1900,  by  Counties  and  Towns  of  1,000 

Inhabitants  or  Over 179 

11  Various  Acts  Fixing  Fees  and  Taxes  Collected  by  Secretary 

of  State 181 

12  Compilation  of  Laws  Taxing  Criminal  Costs  and  Suggestions  187 

13  General  Index . . 205 


ivil44254 


-\  ,f  6  V  ^  r^i  '  Tax  Digest. 

i>te  01  ex-Federal  soldier  doing  a  privilege  business  with  a 
capital  not  exceeding  $250  shall  be  exempt  from  paying 
the  privilege  tax  herein  provided  for. 
ad  valorem.  Sec.  3.  That  all  merchants  shall  pay  an  ad  valorem 
tax  upon  the  average  capital  invested  by  them  in  their 
business  of  50  cents  on  the  $100,  35  cents  of  which  shall 
be  for  State  purposes  and  15  cents  for  school  purposes; 
and  a  privilege  tax  of.  15  cents  on  each  $100  worth  of  tax- 
able property  Y  1-2  cents  of  which  shall  be  for  school  pur- 
poses and  Y  1-2  cents  for  State  purposes ;  provided,  that 
such  privilege  tax,  without  regard  to  the  length  of  time 
they  do  business,  shall  in  no  case  be  less  than  $5,  which 
$5  is  to  be  paid  when  the  license  is  taken  out;  and  in 
case  of  those  whose  privilege  tax  amounts  to  more  than  $5, 
the  $5  paid  shall  be  a  credit  when  the  balance  of  the  tax 
is  paid;  provided,  further,  that  said  $5  shall  be  equally 
divided  between  the  State  and  counties. 

Sec.  4.  That  each  vocation,  occupation,  and  business 
hereinafter  named  in  this  section  is  hereby  declared  to  be 
a  privilege;  and  the  rate  of  taxation  on  such  privilege 
shall  be  as  hereinafter  fixed,  which  privilege  tax  shall  be 
paid  to  the  County  Court  Clerk  as  provided  by  law  for  the 
collection  of  revenue. 


ABSTRACT    COMPANIES    AND    PERSONS    PURSUING    THE 
BUSINESS  OF  FURNISHING  ABSTRACTS  OF  TITLES. 

In  cities,  taxing  districts,  or  towns  of  35,000  inhabitants 

or  over,  each,  per  annum $       50  00 

In  cities,  taxing  districts,  or  towns  of  from  20,000  to  35,- 

000  inhabitants,  each,  per  annum 25  00 

In  cities,  taxing  districts,  or  towns  of  less  than  20,000 

inhabitants,  each,  per  annum  10  00 

ADVERTISING  COMPANIES. 

All  persons,  companies,  or  corporations  owning,  con- 
trolling, or  conducting  the  business  of  advertising  in 
street  cars  in  counties  of  60,000  inhabitants  or  over, 
each,  per  annum $      100  00 


Tax  Digest. 
In  counties  of  less  than  60,000  inhabitants,  each,  per  an- 


25  00 


num ' 

All  persons,  companies,  or  corporations  owning,  con- 
trolling, or  conducting  the  business  of  advertising  in 
dummy  cars  or  railroad  cars  in  counties  of  50,000  in- 
habitants or  over,  each,  per  annum 50  00 

In  counties  of  less  than  50,000  inhabitants,  each,  per  an- 
num    25  00 

All  persons,  companies,  or  corporations  owning,  con- 
trolling, or  conducting  the  business  of  advertising  in 
railroad  depots  in  each  county  in  which  business  is 
done,  each,  per  annum 10  00 

Provided,  that  the  street  car  company  or  railroad  com- 
pany who  lease  or  sell  such  advertisement  privi- 
leges shall  be  liable  for  the  payment  of  the  above 
privilege. 

AMUSEMENTS. 
(See  Circuses  and  Menageries.) 

ARTISTS  AND  PHOTOGRAPHERS. 

In  cities,  towns,  or  taxing  districts  of  over  20,000  in- 
habitants, each,  per  annum $       25  00 

In  cities,  towns,  or  taxing  districts  of  from  6,000  to  20,- 

000  inhabitants,  each,  per  annum 15  00 

In  cities,  towns,   or  taxing  districts   under  6,000   and 

above  2,000  inhabitants,  each,  per  annum 7  50 

In  cities,  towns,  villages,  or  taxing  districts  under  2,000 

inhabitants,  each,  per  annum 5  00 

On  each  photograph,  tintype,  open-air  gallery,  or  tent 
gallery  set  up  in  or  outside  of  any  city,  town,  vil- 
lage, or  taxing  district  in  each  county  (whether  the 
work  shall  be  finished  there  or  not),  each,  per  an- 
num   5  00 

On  each  photograph  gallery  going  from  county  to 
county  in  a  railroad  car,  for  the  State,  per  annum 
(to  be  paid  in  one  county  only) 50  00 

Each  agent  soliciting  pictures  to  be  enlarged  outside  of 
the  State,  in  each  county  where  the  soliciting  is 
done,  each,  per  annum 20  00 

AUCTIONEERS. 

(Which  shall  include  all  persons  selling  goods,  wares, 
merchandise,  all  other  chattels,  live  stock,  real  es- 
tate, or  securities  at  public  outcry,  whether  they 


B  Tax  Digest. 

charge  for  the  same  or  not;  but  is  not  to  apply  to 

judicial  sales  or  sales  by  trustees.) 
In  cities,  towns, "and  taxing  districts  of  35,000  inhabi- 
tants or  over,  each,  per  annum |       20  00 

In  cities,  taxing  districts,  or  towns  of  from  20,000  to  35,- 

000  inhabitants,  each,  per  annum 15  00 

In  cities,  towns,  or  taxing  districts  of  from  6,000  to  20,- 

000  inhabitants,  each  per  annum 10  00 

In  cities,  towns,  or  taxing  districts  of  less  than  6,000 

inhabitants,  each,  per  annum 5  00 

In  counties  outside  of  cities,  towns,  or  taxing  districts . .  5  00 

Provided,  that  this  shall  not  apply  to  persons  selling 

effects  of  estates  of  deceased  persons. 
No  license  shall  he  issued  for  less  than  one  year. 
Transient  auctioneers,  each  per  week 20  00 

BARBECUES,  PICNICS,  AND  FESTIVALS. 

Each  person,  corporation,  or  firm,  who  either  at  stalls 
booths,  or  from  wagon  or  otherwise,  sell  barbecue, 
ice  cream,  or  other  refreshment  at  any  picnic,  bar- 
becue, or  festival  shall  pay  for  each  day  and  night 
or  day  or  night  in  each  county $       10  00 

BASEBALL  PARKS. 

In  counties  of  over  50,000  inhabitants,  when  admission 

fee  is  charged,  each,  per  annum $       25  00 

In  counties  of  less  than  50,000  and  over  20,000  inhabi- 
tants, when  admission  fee  is  charged,  each,  per  an- 
num    15  00 

In  counties  of  less  than  20,000  inhabitants,  when  admis- 
sion fee  is  charged,  each,  per  annum 10  00 

Traveling  baseball  teams,  playing  in  open-air  or  tents, 
and  not  playing  in  regular  parks,  paying  a  privi- 
lege tax  as  baseball  parks,  each,  per  annum 10  00 

BREWERIES. 

Breweries  located  in  this   State  shall  pay,  each,  per 

annum $     250  00 

Said  tax  shall  be  paid  in  the  county  where  the  brewery 
is  located.  Each  agent  of,  or  person  selling  on 
commission  for,  breweries,  or  any  dealer  or  his 
agent  by  whom  beer  is  sold,  when  the  same  was 
purchased  from,  or  on  account  of,  breweries,  shall 
pay,  each,  per  annum,  in  cities,  towns,  or  taxing  dis- 


Tax  Digest.  0 

tricts  of  20,000  inhabitants  or  over  for  each  brewery 
represented «      250  00 

Provided,  that  such  agent  handling  or  selling  the  beer 
of  more  than  one  brewery  shall  be  liable  for  tax 
hereunder  as  if  agent  for  one  brewery  only. 

In  cities,  towns,  and  taxing  districts  of  over  7,500  in- 
habitants and  under  20,000 125  00 

In  towns,  cities,  and  taxing  districts  of  7,500  inhabi- 
tants or  under  50  00 

BILL  POSTERS. 

All  persons,  companies,  or  corporations  engaged  in  post- 
ing bills,  or  other  printed  matter,  in  cities,  towns, 
or  taxing  districts  of  35,000  inhabitants  or  over, 
each,  per  annum $       50  00 

In  cities,  taxing  districts,  or  towns  of  from  7,000  to  35,- 

000  inhabitants,  each,  per  annum 30  00 

In  cities,  taxing  districts,  towns,  or  villages  of  from 

2,000  to  7,000  inhabitants,  each,  per  annum 10  00 

BILLIARD  TABLES. 
(See  Games.) 

BICYCLES. 
(Dealers  in.) 

Dealers  in  bicycles  or  bicycle  supplies,  or  both,  each 
person,  firm,  or  corporation,  or  agent  dealing  in 
bicycles  or  bicycle  supplies,  or  both,  per  anuum. .  .$       10  00 

Any  person,  firm,  corporation,  or  agent  keeping  bicycles 

for  hire,  each,  per  annum 10  00 

When  bicycles  or  bicycle  supplies  constitute  a  part  of  a 
merchant's  common  stock  and  to  be  sold  as  such  in 
the  usual  course  of  business,  the  same  shall  be  taxed 
as  part  of  the  merchant's  stock;  provided,  that  the 
part  of  the  common  stock  composed  of  bicycles  or- 
bicycle  supplies,  or  both,  does  not  exceed  ten  per 
cent,  of  the  entire  common  stock.  In  case  the  same 
does  exceed  ten  per  cent,  of  the  entire  common 
stock,  then  the  privilege  tax  under  the  first  clause 
of  this  item  shall  be  paid. 

BOOKMAKERS. 
(See  Race  Tracks  and  Bookmakers.) 


10  Tax  Digest. 


BOTTLERS. 

Each  bottler  or  bottling  association,  other  than  bottlers 
of  natural  mineral  waters,  each,  per  annum,  in 
counties  of  50,000  inhabitants  or  over $        75  00 

In  counties  of  over  35,000  and  under  50,000  inhabitants, 

each,  per  annum  50  00 

In  counties  of  over  25,000  and  less  than  35,000  inhabi- 
tants, each,  per  annum  25  00 

In  counties  of  less  than  25,000  inhabitants,  each,  per 

annum 10  00 

Provided,  that  brewers  or  brewers'  agents  paying  tax 
as  such  shall  not  be  liable  for  the  above  tax  where 
they  bottle  beer  only.  ^ 

BROKERS. 

(Other  than  Real  Estate  or  Merchandise.) 

Each  person,  firm,  corporation,  or  agent  engaged  in 
buying  or  selling  notes,  stocks,  bonds,  or  other  se- 
curities in  cities,  towns,  or  taxing  districts  of  30,000 
inhabitants  or  over,  each,  per  annum $        50  00 

In  cities,  taxing  districts',  or  towns  of  from  20,000  to  30,- 

000  inhabitants,  each,  per  annum  40  00 

In  cities,  taxing  districts,  or  towns  of  less  than  20,- 

000  inhabitants,  each,  per  annum 25  00 

In  villages  or  counties  outside  of  cities,  taxing  dis- 
tricts, or  towns,  each,  per  annum 25  00_ 

No  person  or  persons,  firms,  associations,  or  corpora- 
tions engaged  in  the  business  of  banking  or  insur- 
ance shall,  directly  or  indirectly,  transact  any  busi- 
ness or  enter  into  or  perform  any  negotiations  as  a 
broker  without  paying  the  privilege  tax  levied  upon 
brokers,  it  being  the  intention  of  this  Act  that  if 
any  person,  firm,  association,  or  corporation  engaged 
in  the  business  of  banking  or  insurance  shall  act 
directly  or  indirectly,  as  a  broker,  the  same  shall 
be  classed  and  held  liable  for  the  foregoing  privi- 
lege tax  on  brokers.  Dealers  in  stocks  or  bonds 
are  hereby  held  to  be  brokers. 

BUTCHERS  OR  RETAILERS  OP  FRESH  MEAT. 

(This  includes  all  oflBces,  stalls,  and  stores  for  the  sale 
of  fresh  meat  or  from  wagon  at  retail.) 

In  cities,  towns,  or  taxing  districts,  or  on  territory 
within  two  miles  of  the  limits  of  such  city,  town, 
or  taxing  district  of  20,000  inhabitants  or  over, 
each,  per  annum $ 


Tax  Digest.  11 

In  cities,  towns,  or  taxing  districts  of  from  10,000  to 
20,000  inhabitants,  or  on  territory  within  two  miles 
of  the  limits  of  such  city,  town,  or  taxing  district, 
each,  per  annum ^        10  00 

In  cities,  towns,  or  taxing  districts  of  from  6,000  to  10,- 
000  inhabitants,  or  on  territory  within  two  miles  of 
the  limits  of  such  cit5%  town,  or  taxing  district, 
each,  per  annum  •        7  50 

In  cities,  towns,  or  taxing  districts  of  from  3,000  to  6,000 
inhabitants,  or  on  territory  within  two  miles  of  the 
limits  of  such  city,  town,  or  taxing  district 5  00 

In  towns,  cities,  taxing  districts,  or  villages  of  from 
1,000  to  3,000  inhabitants,  or  on  territory  within 
two  miles  of  the  limits  of  such  cities,  towns,  or 
taxing  districts,  each,  per  annum 5  00 

But  this  shall  not  apply  to  farmers  butchering  and  sell- 
ing meat  of  their  own  raising  from  wagons,  nor  to 
abattoir  associations  whose  members  are  butchers 
already  subject  to  butchers  and  retailers  of  the 
fresh-meat  tax,  and  who  kill  for  their  own  trade, 
and  not  for  profit. 

WHOLESALE    DEALERS    IN    FRESH    MEAT,    OTHER   THAN 
BUTCHERS. 

(This  tax  shall  also  apply  to  cold  storage  companies.) 

In  counties  of  50,000  inhabitants  or  over,  each,  per  an- 
num  $      150  00 

In  counties  of  less  than  50,000  and  over  40,000  inhabi- 
tants, each,  per  annum  75  00 

(The  above  shall  apply  to  all  cold  storage  companies 
making  a  charge  for  storage,  except  municipalities 
owning  and  operating  their  own  plant.) 

In  counties  of  less  than  40,000  inhabitants,  each,  per 

annum 10  00 

Provided,  that  cold  storage  companies  where  only  prod- 
uce is  stored  shall  pay  in  counties  of  75,000  inhabi- 
tants or  over,  each,  per  annum 75  00 

In  counties  of  less  than  50,000  and  over  40,000  inhabi- 
tants, each,  per  annum  37  50 

In  counties  of  less  than  40,000  inhabitants,  each,  per 

annum    5  00 


CIGAR  STANDS. 

In   cities,  towns,   or  taxing  districts  of  20,000  inhabi- 
tants or  over $        10  00 


13 


Tax  Digest. 


In  cities,  towns,  or  taxing  districts  under  20,000  inhabi- 
tants   $         5  00. 

This  shall  cot  apply  to  merchants  engaged  in  the  mer- 
cantile business,  paying  an  ad  valorem  merchant's 
or  privilege  tax  as  such,  and  who  sell  cigars  and 
tobacco  as  an  incident  thereto  from  the  same  estab- 
lished business  place,  when  the  ad  valorem  value  of 
their  stock  of  cigars  and  tobacco  does  not  exceed 
ten  per  cent,  of  the  value  of  their  general  stock  of 
merchandise. 

CHECK  ROOM. 

Persons,  firms,  or  corporations  conducting  a  check  room 
for  the  deposit  of  packages  and  baggage  shall  pay  a 
privilege  tax  for  State  purposes  as  follows: 

1st.  Where  the  charge  for  the  keep  or  deposit  of  any  ar- 
ticle is  at  a  rate  of  10  cents  or  more  for  every 
twenty-four  hours  or  fraction  thereof  of  storage, 
each,  per  annum  ; $       20  00 

2d.  Where  the  charge  for  the  keep  or  deposit  of  any  ar- 
ticle is  at  a  rate  of  less  than  10  cents  for  every 
twenty-four  hours  or  fraction  thereof  of  storage, 
each,  per  annum 10  00 


CIRCUSES  OR  MENAGERIES,  OR  BOTH. 

(When  admission  fee  is  charged.) 

Circuses,  each  day  and  night,  or  day  or  night: 

In  counties  of  50,000  inhabitants  and  over,  each $      200  00 

In  counties  of  from  15,000  to  50,000  inhabitants,  each. . .        150  00 

In  counties  of  less  than  15,000  inhabitants,  each 25  00 

Circuses  and  menageries  combined,  each  day  and  night, 
or  day  or  night: 

In  counties  of  50,000  inhabitants  and  over,  each 200  00 

In  counties  of  from  30,000  to  50,000  inhabitants,  each. . .        150  00 
In  counties  of  from  15,000  to  30,000  inhabitants,  each. . .  50  00 

In  counties  of  less  than  15,000  inhabitants,  each 25  00 

(Side  shows  and  other  shows  and  concerts  in  connec- 
tion with  the  above  taxed  separately  under  their  ap- 
propriate head,  if  they  charge  a  separate  or  addi- 
tional entrance  fee.) 
Sleight  of  hand,  or  legerdemain,  each  day  and  night, 

or  day  or  nig-hte,  each 

Other  exhibitions  for  profit  (except  circuses,  menag- 
eries, theaters,  etc.),  except  exhibitions  for  purely 
charitable   purposes  and  those  given  by  amateur 


Tax  Digest.  13 

or  home  troupes,  each  day  and  night,  or  day  or 

night,  each 3        15  00 

Per  week  30  00 

Per  month    100  00 

Traveling  theatrical  companies  showing  in  halls  and 
not  paying  a  privilege  tax  as  theaters,  for  each  day 

and  night,  or  day  or  night 5  00 

Per  week    25  00 

Per  month 100  00 

On  each  show,  exhibition,  concert,  or  other  performance 
where  a  fee  is  charged  or  collected  or  any  contribu- 
tion received  for  admission,  and  not  devoted  exclu- 
sively to  religious,  benevolent,  or  educational  pur- 
poses, not  being  herein  otherwise  taxed,  for  each 

day  and  night,  or  day  or  night 5  00 

On  magic  lantern,  vitascope,  or  similar  entertainments, 

in  each  county 5  00 

PRESSING  AND  DYEING  ESTABLISHMENTS. 

Cleaning,  pressing,  and  dyeing  establishment,  in  cities, 
taxing  districts,  or  towns  of  20,000  inhabitants  or 
over,  each,  per  annum |       25  00 

In  cities,  taxing  districts,  or  towns  of  from  10,000  to 

20,000  inhabitants,  each,  per  annum 12  50 

In  cities,  taxing  districts,  or  towns  of  from  6,000  to  10,- 

000  inhabitants,  each,  per  annum 7  50 

In  cities,  taxing  districts,  or  towns  of  from  2,000  to 

6,000  inhabitants,  each,  per  annum 2  50 

This  tax  shall  apply  whether  said  business  is  same  by 
steam  or  otherwise. 

CLOCKS. 
(See  Ranges  and  Clocks.) 

EXHIBITION  OF  TRAINED  ANIMALS  AND  DOG  AND  PONY 

SHOWS. 

On  each  exhibition  of  trained  animals  or  dogs  and  pony 
shows,  not  being  a  circus  or  menagerie,  for  each 
day  and  night,  or  day  or  night: 

In  counties  of  50,000  inhabitants  or  over $       30  00 

In  counties  from  30,000  to  50,000  inhabitants 25  00 

In  counties  of  less  than  30,000  inhabitants,  each 15  00 

WILD  WEST  SHOWS. 

Each  day  and  night,  or  day  or  night: 

In  counties  of  50,000  inhabitants  and  over,  each $      150  00 

In  counties  of  less  than  50,000  inhabitants,  each 75  00 


i4 


Tax  Digest. 


COAL  OR  COKE,  OR  COAL  AND  COKE. 
(Agents  or  Dealers.) 

In  cities,  towns,  or  taxing  districts  of  35,000  inhabitants 
or  over,  each  person,  firm,  agency,  corporation,  each, 
per  annum $ 

In  cities,  towns,  or  taxing  districts  of  over  6,000  and 
under  35,000  inhabitants,  each  person,  firm,  agency, 
or  corporation,  each,  per  annum  

In  cities,  towns,  or  taxing  districts  of  less  than  6,000 
inhabitants,  each,  per  annum  

In  counties  outside  of  cities,  towns,  and  taxing  districts, 
each,  per  annum  

Provided,  that  nothing  in  this  section  shall  apply  to 
persons  mining  their  ov/n  coal  and  selling  the  same 
from  wagons.  This  shall  not  apply  to  persons  or 
companies  who  sell  in  quantities  of  five  (5)  bushels 
or  less  or  persons  who  mine  their  own  coal  and  sell 
the  same  in  five  (5)  bushel  lots. 


30  00 


COAL  OIL    ILLUMINATING  OIL,  OR  LUBRICATING  OIL,  OR 
PETROLEUM  PRODUCTS. 

Each  and  every  person,  firm,  partnership,  corporation, 
or  local  agent  having  oil  depots,  storage  tanks,  or 
warehouses  for  the  purpose  of  selling,  delivering,  or 
distributing  oil  of  any  description,  and  each  and 
every  person,  firm,  partnership,  corporation,  or  local 
agent  using  a  railroad  car  or  railroad  depots  for 
such  purpose  shall  pay  a  privilege  tax  as  follows 

In  cities,  towns,  and  taxing  districts  of  30,000  inhabi- 
tants or  over,  or  in  territories  within  five  miles  of 
the  limits  of  such  city,  town,  or  taxing  district, 
each,  per  annum  $      200  00 

In  cities,  towns,  or  taxing  districts  of  from  10,000  to 
30,000  inhabitants,  or  in  territories  within  five  miles 
of  the  limits  of  such  city,  town,  or  taxing  district, 
each,  per  annum 100  00 

In  cities,  towns,  or  taxing  districts  of  from  5,000  to  10,- 
000  inhabitants,  or  in  territories  within  five  miles  of 
the  limits  of  such  city,  town,  or  taxing  district, 
each,  per  annum  75  00 

In  cities,  towns,  or  taxing  districts  of  from  2,000  to 
5,000  inhabitants,  or  in  territories  within  five  miles 
of  the  limits  of  such  city,  town,  or  taxing  district, 
each,  per  annum 50  00 


Tax  Digest.  !§ 

In  cities,  towns,  or  taxing  districts  of  less  than  2,000  in- 
habitants, or  within  five  miles  of  the  limits  of  such 
city,  town,  or  taxing-  district,  each,  per  annum $        35  00 

Selling  directly  to  the  consumer  from  wagons  or  tanks 
shall  pay  as  peddlers. 

This  shall  not  apply  to  merchants  keeping  oil  for  sale 
and  paying  a  general  merchant's  tax. 

Provided,  that  part  of  the  common  stock  composed  of 
coal  oil,  lubricating  oil,  or  petroleum  products  does 
not  exceed  five  per  cent,  of  the  entire  common  stock 
of  such  merchants,  this  shall  not  exempt  merchants 
who  handle  oils  on  commission  or  as  agents. 

COLLECTION  AGENCIES. 

This  tax  shall  be  paid,  whether  such  agency  has  paid 
the  tax  as  required  of  commercial,  mercantile, 
mutual  benefit,  of  protection  agencies  or  not. 

In  cities,  taxing  districts,  or  towns  of  20,000  inhabitants 

or  over,  each  ofiice,  per  annum $       25  00 

In  cities,  taxing  districts,  or  towns  of  less  than  20,000 

inhabitants,  each  ofiice,  per  annum 10  00 

COMMERCIAL,  MERCANTILE,  OR  PROTECTIVE  AGENCIES 

In  cities,  towns,  or  taxing  districts  of  20,000  inhabitants 

or  over,  each  office,  per  annum $  125  00 

In  cities,  towns,  or  taxing  districts  under  20,000  inhabi-  >     •  ' 

tants,  each  oflBce,  per  annum '. 1 . .  50  00 

Local  collecting  and  protective  agencies  confining  their 

operations  to  the  county  where  located 11  00 

CONSTRUCTION  COMPANIES. 

Each  foreign  construction  company  operating  or  doing 
business  in  this  State  directly  or  by  agent  or  by  any 
subletting  contract,  each,  per  annum,  in  each  county.?       50  00 

Each  domestic  construction  company  organized  under 
the  laws  of  Tennessee  doing  business  in  this  State, 
each,  per  annum,  in  each  county 15  00 

The  above  tax  shall  be  paid  by  persons,  firms,  or  cor- 
porations engaged  in  the  business  of  constructing 
bridges,  water  works,  railroads,  or  other  structures 
of  a  like  public  nature. 

COTTON-SEED  OIL  MILLS. 
On  each  plant  pressing  under  1,000  tons  annually $       15  00 


16  Tax  Digest. 

On  each  plant  pressing  1,000  and  under  5,000  tons  an- 
nually   $ 

On  each  plant  pressing  5,000  and  under  10,000  tons  an- 
nually    

On  each  plant  pressing  10,000  and  under  20,000  tons  an- 
nually     

On  each  plant  pressing  20,000  and  under  30,000  tons  an- 
nually    

On  each  plant  pressing  30,000  and  under  50,000  tons  an- 
nually     

On  each  plant  pressing  50,0u0  and  under  75,000  tons  an- 
nually    

On  each  plant  pressing  75,000  and  under  100,000  tons 
annually  

On  each  plant  pressing  100,000  and  over  annually 

They  sihall  make  oath  monthly  before  the  County  Court 
Clerk  as  to  the  number  of  tons  pressed,  and  any 
false  statement  with  reference  thereto  shall  be  per- 
jury, and  punished  accordingly.  The  statement  to 
be  made  to  the  taxpayer  shall  be  in  writing,  and 
the  oath  shall  likewise  be  in  writing  and  signed  by 
the  party,  and  shall  show  the  amount  pressed  each 
and  every  month,  and  be  filed  with  the  Clerk  of 
the  County  Court. 

COTTON  COMPRESSES. 

Shall  be  taxed  as  other  property,  and  each  firm,  com- 
pany, or  corporation  pressing  one  bale  and  under 
20,000  bales  per  annum  shall  pay $ 

20,000  bales  and  under  50,000  bales,  each,  per  annum . . 

50,000  bales  and  under  100,000  bales,  each,  per  annum. . 

100,000  bales  or  over,  each,  per  annum 

Compresses  compressing  round  bales  shall  pay  as  other 
compresses. 

COTTON  FACTORS. 

(Cotton  factors  receiving  and  selling  cotton  other  than 
merchants  that  pay  a  privilege  tax.) 

Each  person,  firm,  company,  or  corporation  in  cities, 
towns,  or  taxing  districts  of  20,000  inhabitants  or 
over  $ 

Each  person,  firm,  company,  or  corporation  in  cities, 
towns,  or  taxing  districts  of  from  10,000  to  20,000 
inhabitants    

Each  person,  firm,  company,  or  corporation  in  cities, 
towns,  or  taxing  districts  of  from  5,000  to  10,000  in- 
habitants    


Tax  Digest.  17 

Each  person,  firm,  company,  or  corporation  in  cities, 
towns,  or  taxing  districts  of  less  than  5,000  inhabi- 
tants  $  5  00 

DISTILLERS  OF  WHISKY. 

Each  distillery  with  a  capacity  of  over  ten  barrels  per 

day,  per  annum $      250  00 

Each  distillery  with  a  capacity  of  from  five  to  ten  bar- 
rels per  day,  per  annum  150  00 

Each  distillery  with  a  capacity  of  from  two  to  five  bar- 
rels per  day,  per  annum  75  00 

Less  than  two  barrels  and  more  than  one  barrel 25  00 

Less  than  one  barrel  1 0  00 

Distillers'  license  shall  not  be  issued  for  a  less  time 
than  one  year. 

DISTILLERS  OF  BRANDY. 

Each  distillery  with  a  capacity  of  five  barrels  or  over 

per  day,  per  annum  $       10  00 

Each  distillery  with  a  capacity  af  less  than  five  barrels 

per  day,  per  annum  5  00 

Distillers'  license  shall  not  be  issued  for  a  less  time 
than  one  year. 

DEALERS  IN  THEATER  TICKETS. 

Persons  buying  and  offering  for  sale  such  tickets  in 
cities,  towns,  or  taxing  districts  of  40,000  inhabi- 
tants or  over,  each,  per  annum $        15  00 

In  cities,  towns,  or  taxing  districts  of  from  20,000  to 

40,000  inhabitants,  each,  per  annum 1000 

In  cities,  towns,  or  taxing  districts  of  from  10,000  to 

20,000  inhabitants,  each,  per  annum  5  00 

BATING  OR  LUNCH  HOUSES,  OR  STANDS  OR  WAGONS. 

Other  than  hotels  or  restaurants  in  cities,  towns,  or  tax- 
ing districts  of  8,000  inhabitants  or  over,  each,  per 

annum  $       10  00 

Under  8,000  and  over  5,000  inhabitants 5  00 

Under  5,000  inhabitants 2  5» 

ELEVATORS. 
(See  Warehouses  and  Elevators.) 


18 


Tax  Digest. 


ELECTRIC  LIGHT  COMPANIES. 

Corporations,  associations,  or  individuals  in  cities, 
towns,  or  taxing  districts  of  over  8,000  inhabitants 
selling  light  or  electricity  for  commercial  purposes, 
manufacturing  electricity  for  light  for  sale  and 
selling  same,  each,  per  annum   

In  cities,  towns,  and  taxing  districts  of  100,000  inhabi- 
tants or  over  by  the  Federal  census  of  1900  or  any 
subsequent  Federal  census   $ 

In  cities,  towns,  or  taxing  districts  of  over  50,000  and 
less  than  100,000  inhabitants: 

10,000  and  over  lights  

7,500  to  10,000  lights 

5,000  to  7,500  lights  . 

2,500  to  5,000  lights 

Under  2,500  lights 

In  cities,  towns,  and  taxing  di^ricts  of  from  20,000  to 
50,000  inhabitants: 

5,000  and  over  lights  

2,500  to  5,000  lights   

Under  2,500  lights 

In  cities,  towns,  and  taxing  districts  of  from  10,500  to 
20,000  inhabitants : 

2,500  and  over  lights 

Under  2,500  lights 

For  plant  of  any  capacity,  in  cities,  towns,  and  taxing 
districts  of  from  4,000  to  10,500  population. 

From  3,000  to  4,000  population 

From  2,000  to  3,000  population  

Provided,  that  no  municipality  owning  its  own  plant 
shall  be  required  to  pay  this  tax. 

The  unit  of  measuring  shall  be  one  16  candle  power 
(sixty  watts  per  hour)  incandescent  light,  and  where 
arc  lights  or  lights  of  other  candle  power  are  used, 
the  standard  of  measure  is  one  incandescent  light, 
60-candle  power,  sixty  watts  per  hour.  Each  cor- 
poration, association,  or  individual  shall  make  oath 
annually  before  the  County  Court  Clerk  as  to  the 
average  number  of  lights  used  by  such  corporation, 
association,  or  individual.  If  a  corporation,  the 
oath  shall  be  signed  by  the  president  or  acting  of- 
ficer of  the  company.  Any  false  statement  with 
reference  hereto  shall  be  perjury  and  punished  ac- 
cordingly. 

Provided,  further,  that  any  electric  light  company 
which  operates  a  street  railway  or  has  been  oonsoli- 


Tax  Digest.  19 

dated  with  a  street  railway  company  in  addition  to 
this  tax  shall  also  pay  the  tax  assessed  herein  on 
street  car  companies  and  dummy  railroads, 

FEATHER  RENOVATORS. 

Persons,  firms,  or  their  agents  soliciting  or  engaged  in 
cleaning  and  renovating  feathers,  in  each  county, 
each,  per  annum  $      250  00 

FEES. 

All  persons,  banking  associations,  or  brokers  or  their 
agents  buying  or  attempting  to  buy  fees  of  any  offi- 
cer or  witness  accruing  in  any  of  the  courts  of  this 
State  shall  be  taxed  as  follows: 

In  counties  of  50,000  inhabitants  or  over,  each,  per  an- 
num    $      100  00 

In  counties  of  from  20,000  to  50,000  inhabitants,  each, 

per  annum 50  00 

In  counties  of  from  10,000  to  20,000  inhabitants,  each, 

per  annum 5  00 

In  counties  of  less  than  10,000  inhabitants,  each,   per 

annum 2  50 

Said  tax  shall  be  paid  for  each  and  every  person  em- 
ployed in  said  business,  whether  as  principal  or 
agent  but  said  tax  shall  not  apply  to  merchants  or 
other  persons  paying  face  value  for  said  fees. 

FERRIES. 

(Except  those  run  by  hand  with  oars,  when  landing  in 
this  State,  at  or  within  five  miles  of  taxing  districts, 
cities,  or  towns.) 

At  or  within  five  miles  of  cities,  towns,  or  taxing  dis- 
tricts of  10,000  inhabitants  or  over,  each,  per  an- 
num    $        50  00 

At  or  within  five  miles  of  cities,  towns,  or  taxing  dis- 
tricts of  from  5,000  to  10,000  inhabitants,  each,  per 
annum     30  00 

At  or  within  five  miles  of  cities,  towns,  or  taxing  dis- 
tricts of  from  3,000  to  5,000  inhabitants,  each,  per 
annum     20  00 

At  or  within  five  miles  of  cities,  towns,  or  taxing  dis- 
tricts of  less  than  3,000  inhabitants,  each,  per  an- 
num     5  00 

All  firms  taxable  under  this  Act  more  than  five  miles 


I 

5  00 

HI 


20  Tax  Digest. 

from  towns,  cities,  or  taxing  districts,  each,  per  an- 
num   $ 

Provided,  that  there  shall  be  no  tax  upon  any  ferry- 
owned  by  the  county  wherein  the  same  in  situated. 

FLYING  JENNIES. 

In  cities,  towns,  or  taxing  districts  of  50,000  inhabitants 
or  over,  each,  per  annum  $ 

In  cities,  towns,  or  taxing  districts  of  from  20,000  to 
50.000  inhabitants,  each,  per  annum 

In  cities,  towns,  and  taxing  districts  of  from  6,000  to  20,- 
000  inhabitants,  each,  per  annum 

In  cities,  towns,  or  taxing  districts  under  6,000  inhabi- 
tants, each,  per  annum  

In  counties  outside  of  towns,  cities,  and  taxing  districts, 
each,  per  annum  

II 

FORTUNE  TELLERS. 
Each,  per  annum $        10  00 

FRUIT  STANDS.  ^1 

In  cities,  towns,  or  taxing  districts  of  50,000  inhabitants 

or  over,  each,  per  annum $         5  00 

In  cities,  towns,  or  taxing  districts  under  50,000  in- 
habitants, each,  per  annum 2  50 

Provided  that  this  shall  not  apply  to  persons  engaged 
in  the  mercantile  business,  paying  an  ad  valorem 
merchant's  or  privilege  tax  as  such  and  who  shall 
sell  fruit  as  an  incident  thereto  from  the  same  es- 
tablished business  place,  when  the  ad  valorem  value 
of  their  stock  of  fruit  does  not  exceed  twenty  per 
centum  of  the  value  of  their  general  stock  of  mer- 
chandise, 

FUTURES. 

Each  and  every  person,  firm,  partnership,  or  corpora- 
tion doing  a  brokerage  or  commission  business  for 
cash  or  actual  future  delivery  on  the  regularly  or- 
ganized exchanges  of  the  country  or  through  any 
member  of  said  exchanges  in  cities,  towns,  or  tax- 
ing districts  of  30,000  inhabitants  or  over,  or  within 
one  mile  of  said  city,  town,  or  taxing  district,  each, 
per  annum $ 

In  cities,  towns,  or  taxing  districts  of  from  20,000  to 


Tax  Digest.  21 

30,000  inhabitants  or  within  one  mile  of  said  city, 

town,  or  taxing"  districts,  each,  per  annum ^       300  00 

In  cities,  towns,  or  taxing  districts  of  less  than  20,000 
inhabitants,  or  within  one  mile  of  said  city,  town, 
or  taxing  district,  each,  per  annum 200  00 

GAMES. 

Billiard  tables,  pool  tables,  bagatelle  tables,  tivoli  tables, 
Jenny  Lind  tables,  tenpin  alleys,  roller  coasters,  or 
shooting  galleries  or  stands,  on  each,  in  cities, 
towns,  or  taxing  districts  of  20,000  inhabitants  or 
over,  each,  per  annum,  in  each $        25  00 

In  cities,  towns,  or  taxing  districts  of  from  10,000  to 

20.000  inhabitants,  each,  per  annum 15  00 

In  cities,  towns,  or  taxing  districts  of  from  2,425  to  10,- 

000  inhabitants,  each,  per  annum 10  00 

In  cities,  towns,  or  taxing  districts  of  from  2,400  to 
2,425  on  billiard  tables,  pool  tables,  bagatelle  tables, 
tivoli  tables,  and  Jenny  Lind  tables,  each,  per  an- 
num     50  00 

Provided,  no  license  in  such  towns  of  2,400  to  2,425 
shall  be  issued  for  billiard  tables,  pool  tables,  etc., 
for  less  than  one  year. 

In  cities,  towns,  or  taxing  districts  of  from  2,400  to 
2,425  on  tenpin  alley,  roller  coasters,  shooting  gal- 
leries, or  stands,  each,  per  annum  10  00 

In  cities,  towns,  or  taxing  districts  of  less  than  2,400 

inhabitants,  each,  per  annum  10  00 

In  counties  outside  of  cities,  towns,  or  taxing  districts, 

each,  per  annum  25  00 

But  this  shall  not  apply  to  pool  or  billiard  tables  in 
private  houses  not  used  for  profit,  nor  to  tenpin 
alleys  on  private  premises  not  used  for  profit  and 
not  open  to  the  public  or  associations  for  social 
purposes,  or  schools,  where  no  liquors  or  refresh- 
ments are  sold. 

All  devices  used  by  persons  as  a  source  of  profit  to 
themselves — such  as  throwing  at  wooden  figures  or 
any  other  object,  throwing  rings,  or  any  device  of 
like  nature,  and  striking  an  object  to  test  the 
strength  and  blowing  to  test  the  lungs,  each,  per 
annum,  in  each  county  10  00 

GAS  COMPANIES. 

In  cities,  towns,  or  taxing  districts  of  70,000  inhabi- 
tants or  over,  each,  per  annum $      700  00 


22  Tax  Digest. 

In  cities,  towns,  or  taxing  districts  of  from  30,000  to 

70,000  inhabitants,  each  per  annum S       350  00 

In  cities,  towns,  or  taxing  districts  of  from  20,000  to 

30,000  inhabitants,  each,  per  annum 250  00 

In  cities,  towns,  or  taxing  districts  of  from  10,000  to 

20,000  inhabitants,  each,  per  annum 125  00 

In  cities,  towns,  or  taxing  districts  of  from  4,000  to  10,- 

000  inhabitants,  each,  per  annum 75  00 

In  cities,  towns,  or  taxing  districts  under  4,000  inhabi- 
tants, each,  per  annum  '  50  00 

No  municipality  owning  its  own  plant  shall  be  required 
to  pay  this  tax,  except  in  cities,  towns,  or  taxing 
districts  of  more  than  8,00Ct  inhabitants,  which  sells 
or  supplies  gas  for  commercial  purposes. 

HOTELS  OR  TAVERNS. 

For  each  room,  excepting  the  dining  room,  kitchen,  and 

two  other  rooms,  each,  per  annum 50 

Provided,  that  in  towns  of  from  1,000  to  5,000  inhabi- 
tants the  tax  shall  be  25  cents  on  each  room;  and, 
provided,  further,  that  in  towns  of  less  than  1,000 
inhabitants  no  privilege  tax  shall  be  collected  off 
hotels  or  taverns. 

Provided,  that  hotels,  taverns,  and  boarding  houses,  or 
other  places  furnishing  meals  at  other  than  regular 
hours,  shall  be  taxed  as  restaurants. 

HOTELS  KEPT  AT  PLACES  OF  SUMMER  RESORT. 

(To  be  taxed  as  other  hotels,  but  may  be  paid  semi- 

annuallj'.) 
Each  room,  per  annum 50 

HUCKSTERS. 

Persons  who  either  at  stalls  or  booths  or  from  wagon 
sell  butter,  eggs,  poultry,  fruit,  or  other  produce 
from  the  farm,  garden,  or  orchard  directly  to  the 
consumers  in  cities,  towns,  or  taxing  districts  of 
35,000  inhabitants  or  over,  each,  per  annum $  5  00 

In  cities,  towns,  or  taxing  districts  of  from  6,000  to  35,- 

000  inhabitants,  each,  per  annum .        3  00 

In  cities,  towns,  or  taxing  districts  of  from  3,000  to 

6,000  inhabitants,  each,  per  annum 2  00 

In  cities,  towns,  or  taxing  districts  of  less  than  3,000 
•     inhabitants,  each,  per  annum 1  00 


Tax  Digest.  23 

ICE. 
(Dealers  iu.) 

Each  person,  firm,  or  corporation  selling  imported  or 
home  ice  to  the  trade  in  cities,  towns,  or  taxing  dis- 
tricts of  35,000  inhabitants  or  over,  each,  per  an- 
num   $        100  00 

In  cities,  towns,  or  taxing  districts  of  from  15,000  to 

35.000  inhabitants,  each,  per  annum 75  00 

In  cities',  towns,  or  taxing  districts  of  from  6,000  to  15,- 

000  inhabitants,  each,  per  annum  50  00 

In  cities,  towns,   or  taxing  districts  of  from   2,500  to 

6,000  inhabitants,  each,  per  annum 10  00 

In   cities,  towns,  or  taxing  districts  of  from   1,000   to 

2,500  inhabitants,  each,  per  annum 5  00 

Provided,  the  above  tax  shall  apply  to  and  be  paid  when 
the  factory  is  located  on  territory  adjacent  to  such 
city,  town,  or  taxing  district  within  a  distance  of 
two  miles.  Each  person,  firm,  or  corporation  re- 
tailing or  selling  ice  from  any  car  running  upon 
any  railroad  in  this  State,  in  lieu  of  all  other  taxes, 
to  be  paid  in  any  county  of  the  State  through 
which  the  cars  run  and  in  which  such  sale  or  sales 
may  be  made  50  00 

Retail  ice  dealers,  except  manufacturers  running 
wagons  in  connection  with  their  business,  each 
wagon,  per  annum 5  00 

This  tax  shall  not  apply  to  municipal  corporations 
owning  and  operating  ice  works  and  plant. 

Provided,  that  this  tax  shall  not  apply  to  towns  under 
1,000  inhabitants. 

INTELLIGENCE  OFFICES. 
Each  office,  per  annum $       10  00 

ITINERANTS. 

Every  corporation,  partnership,  or  individual  acting  as 
itinerary,  whether  physicians  or  not,  either  selling 
medicine  or  advertising  their  services,  or  both,  by 
appearing  on  the  streets  or  elsewhere,  or  making 
harangue  for  the  purpose  of  advertising  or  selling 
as  aforesaid,  shall  pay  to  the  State  Comptroller,  di- 
rect, a  privilege  tax  of  one  thousand  dollars  per  an- 
num for  the  whole  State,  and  to  each  county  and 
municipality,  where  they  exercise  the  privilege,  as 
follows : 


24  Tax  Digest. 

To  counties  having  a  population  of  60,000  or  over,  per 

annum    $        40  00 

To  counties  having  a  population  of  30,000  and  less  than 

60,000,  per  annum 25  0^ 

To  counties  having  a  less  population  than  30,000,  not 

more,  per  annum,  than  15  00 

To  cities,  towns,  or  taxing  districts  having  a  population 

of  25,000  or  over,  per  annum 40  00 

To  cities,  towns,  or  taxing  districts  having  a  population 

of  5,000  and  less  than  25,000,  per  annum 25  00 

To  cities,  towns,  or  taxing  districts  having  a  population 

of  less  than  5,000,  not  more,  per  annum,  than 15  00 

No  license  to  be  issued  for  less  than  a  year. 


LAND  STOCK  COMPANIES. 


i 


Which  have  a  capital  invested  in  said  business  of 
$100,000  or  more  shall  pay  a  privilege  tax,  each,  per 
annum $        25  00 

Those   which   have   a  capital   of  $50,000   or  less   than 

;plOO,000,  shall  pay,  each,  per  annum 15  00 

Those  having  a  capital  of  less  than  $50,000  shall  pay, 

each,  per  annum  10  00 

LAUNDRIES. 
(Other  than  those  run  by  hand  power.) 

In  cities,  towns,  or  taxing  districts  of  20,000  inhabitants 

or  over,  each,  per  annum $        50  00 

In  cities,  towns,  or  taxing  districts  of  from  5,000  to  20,- 

000  inhabitants,  each,  per  annum  25  00 

All  under  5,000  inhabitants,  each,  per  annum 7  50 

This  shall  also  apply  to  such  laundries  run  by  hotels 

for  profit.     This  shall  not  include  tovs^ns  and  villages 
of  less  than  1,000  inhabitants. 
Agents  for  laundries  located  outside  the  State,  for  each 

laundry  so  represented  in  each  county 10  00 

LIGHTNING  ROD  DEALERS  OR  AGENTS. 

Each  dealer  or  agent  in  each  county  snail  pay,  per  an- 
num   $      100  00 

LIGHTING  COMPANIES. 
(Other  than  electric  light  companies  and  gas  companies. 

Corporations,  companies,  firms,  individuals,  or  associa- 
tions furnishing  lights  for  street  or  other  purposes 


Tax  Digest.  26 

to  towns,  cities,  or  taxing  districts,  or  railroad  or 
sleeping  car  companies  in  cities,  towns,  or  taxing 
districts  of  50,000  inhabitants  or  over,  each,  per 
annum,  in  each  county $       100  OO 

In  cities,  towns,  or  taxing  districts  of  under  50,000  and 
over  20,000  inhabitants,  each,  per  annum,  in  each 
county  25  00 

In  cities,  towns,  or  taxing  districts  of  under  20,000  in- 
habitants, each,  per  annum,  in  each  county 10  00 

LIQUOR  DEALERS. 

Wholesale,  and,  in  addition,  taxed  as  other  merchants. $      250  00 

Retail,  taxed  as'  other  merchants,  and,  in  addition,  shall 
pay  as  follows: 

In  cities,  taxing  districts,  or  towns  of  6,000  inhabitants 

or  over,  each,  per  annum 250  00 

At  any  place,  city,  taxing  aistrict,  or  town  of  less  than 

6,000  inhabitants,  each,  per  annum 150  00 

Persons  selling  beer  or  any  quantity  of  liquors  on 
steamboats,  flatboats,  or  any  other  vessel  or  water 
craft  or  from  railroad  cars  shall  pay  a  tax,  each,  in 
lieu  of  all  other  taxes  to  be  paid  in  any  county  they 
may  elect,  per  annum 200  00 

Persons  selling  liquors  in  quantities  of  one  quart  or 
more,  except  manufacturers  selling  to  dealers  in 
original  packages  of  not  less  than  five  gallons,  are 
wholesale  dealers,  and  persons  selling  smaller  quan- 
tities than  five  gallons  are  retail  dealers  and  the 
tax  on  liquor  dealers  applies  to  all  drug  stores,  ex- 
cept in  uses  of  wine  for  sacramental  purposes  and 
alcohol  for  domestic  purposes.  No  producers  of 
grape  wine,  where  they  raise  and  make  the  wine 
themselves,  shall  pay  any  privilege  tax  for  selling 
the  same;  provided,  they  shall  not  sell  in  quantities 
of  less  than  one  and  a  half  (IJ)  gallons.  Liquor 
dealers  are  defined  as  every  person,  company,  or 
firm  selling  spirituous,  vinous,  or  malt  liquors,  beer 
or  ale,  or  intoxicating  bitters,  or  any  medicated  or 
adulterated  cider;  or  any  social  club  or  association, 
incorporated  or  otherwise,  which  handles  such 
liquors  for  sale.  The  procuring  of  United  States 
revenue  license  to  wholesale  or  retail  liquor  dealers 
shall  be  taken  as  prima  facie  evidence  that  the  par- 
ties are  in  the  wholesale  or  retail  liquor  business, 
and  are  subject  to  State  and  county  taxes,  unless 
established  by  proof  that  they  are  not  so  engaged. 


26 


Tax  Digest. 


Upon  any  Clerk's  receiving  knowledge  of  such  In- 
ternal revenue  license,  he  shall  have  a  right  to  col- 
lect the  taxes  by  distress  warrants. 

LIVERY,  SALE,  AND  FEED  STABLES. 

In  cities,  towns,  or  taxing  districts  of  10,000  inhabi- 
tants or  over,  each  stall,  per  annum .1 

In  cities,  towns,  or  taxing  districts  of  under  10,000  in- 
habitants and  over  5,000,  each  stall,  per  annum.  . .  . 

In  cities,  towns,  or  taxing  districts  of  5,000  and  under 
each  stall,  per  annum 


40 


1 


Note. — The  enrolled  bill,  as  signed  by  the  Governor,  gives  this 
tax  as  $40,  $20,  and  $10,  which  was  an  error,  and  by  the  advice  of 
Attorney  General  I  have  restored  the  old  tax,  as  the  whole  re- 
corded history  of  the  passage  of  this  bill  shows  there  was  no 
effort  or  intention  to  change  it. 

LUMBER  DEALERS. 

Lumber  dealers  who  buy  and  sell  lumber  sawed,  dealers 
in  sawed  logs,  and  dealers  in  staves  must  pay  a 
privilege  and  ad  valorem  tax  as  merchants;  provided , 
that  merchants  who  also  deal  in  lumber  shall  pay 
only  one  privilege  tax. 


LITIGATION. 

Each  suit  in  law  or  equity  in  courts  of  record,  to  be 
paid  by  the  unsuccessful  party $ 

Each  indictment  or  presentment 

Each  appeal  to  the  Supreme  Court  in  criminal  cases,  if 
defendant  is  unsuccessful  

Each  appeal  or  writ  of  error  or  certiorari  from  the  Cir- 
cuit or  County  Court  or  Chancery  Court  to  the  Su- 
preme Court  

Each  appeal  or  certiorari  from  a  justice  of  the  peace. . 

Provided,  that  on  appeal  cases  from  justices'  courts 
where  the  case  is  compromised  before  trial,  this  tax 
shall  not  accrue. 

All  of  the  above  taxes  shall  be  taxed  in  bills  of  costs, 
and  are  hereby  declared  part  of  the  costs  in  the 
cases,  and  shall  in  no  case  be  remitted  when  such 
tax  can  be  made  out  of  the  defendant;  and  said  of- 
ficers collecting  said  taxes  and  under  the  small  of- 
fense Act  shall  report  the  amount  collected  by 
them  every  ninety  days,  and  pay  the  same  over  to 


7  50 


5  00 
2  50 


Tax  Digest.  27 

the  Treasurer  of  the  State,  and  report  the  same  to 
the  Comptroller. 
No  taxes  shall  be  paid  on  application  for  dower  or 
homestead,  and  no  taxes  on  application  of  guardians 
to  sell  property  for  maintenance  of  wards,  or  to  sell 
or  exchange  property  for  manifest  interest  of  wards, 
or  to  trench  on  the  property  of  wards,  or  on  applica- 
tion for  petition,  and  no  taxes  on  suits  brought  by 
the  State,  county,  or  municipality  to  collect  taxes; 
provided,  that  any  suit  commenced  in  a  court  of 
record  and  carried  to  another  court  of  concurrent 
jurisdiction  and  appeals  from  the  County  Court  to 
the  Circuit  Court  or  Criminal  Courts  but  one  litiga- 
tion tax  shall  be  paid. 

MARRIAGE  LICENSE. 

Each  (for  school  purposes,  and  the  tax  to  be  kept  in  the 

county)  $         1  00 

MACHINES. 

Nickel-in-the-slot  machines  or  nickel-in-the-slot  music 
boxes  or  phonographs  or  other  machines  or  devices 
of  like  character  (not  run  in  violation  of  criminal 

law) ,  each,  per  annum $       10  00 

Penny-in-the-slot  machines,  each,  per  annum 2  50 

All  other  nickel-in-the-slot  machines,  each,  per  annum. .        100  00 
And  said  taxes  shall  be  paid  by  every  saloonkeeper  or 
other  person  who  keeps  any  of  the  above  in  con- 
nection with  his  or  her  business  and  for  the  use  of 
the  public,  whether  the  same  is  charged  for  or  not. 
All  chance  or  prize  machines  not  included  herein,  each, 

per  annum 100  00 

Provided,  that  this  shall  not,  apply  to  merchandise,  ma- 
chines, delivering  merchandise  and  kept  by  dealers 
in  their  regular  place  of  business,  paying  a  privi- 
lege tax  as  merchant. 

MAGIC  LANTERN  SHOWS. 
(See  Circuses  and  Menageries.) 

PARKS— PUBLIC. 

Public  parks  (v;^hen  visitors  are  charged  an  admission 

fee) ,  each,  per  annum $      100  00 


Tax  Digest. 


PAWNBROKERS. 

In  cities,  towns,  or  taxing  districts  of  30,000  inhabitants 
or  over,  each,  per  annum  $ 

In  cities,  towns,  or  taxing  districts  of  from  8,000  to  30,- 
000  inhabitants,  each,  per  annum 

In  cities,  towns,  or  taxing  districts  of  from  6,000  to 
8,000  inhabitants,  each,  per  annum 

In  cities,  towns,  or  taxing  districts  under  6,000  inhabi- 
tants, each,  per  annum  

Outside  of  towns,  taxing  districts,  and  cities,  in  each 
county,  per  annum 

In  addition,  they  shall  pay  a  tax  as  other  merchants. 

PLAYING  CARDS. 

Wholesale  dealers,  each,  per  annum $ 

Retail  dealers,  each,  per  annum  

PEDDLERS. 

Buying  or  selling  for  profit,  or  both,  if  on  foot,  in  each 

county,  each,  per  annum  $       10 

If  with  horse  and  vehicle,  in  each  county,  each,  per 

annum 20 

If  with  more  than  one  horse,  in  each  county,  each  per 

annum 10 

If  for  patent  medicines  and  nostrums,  and  on  foot  or 

horse,  in  each  county,  each,  per  annum 150 

If  for  patent  medicines  and  nostrums,  if  with  horse  and 

wagon,  in  each  county,  each,  per  annum 200 

Peddlers  of  patent  school  apparatus,  maps,  charts,  and 
other  articles,  if  on  foot,  in  each  county,  each 
per  annum 150 

If  with  horse  and  vehicle,  in  each  •  county,  each,  per 

annum 300 

If  with  more  than  one  horse,  for  each  additional  horse, 

in  each  county,  each,  per  annum 100 

Peddlers  of  coal  oil  and  gasoline,  in  each  county,  each, 

per  annum 10 

This  shall  apply  to  all  parties,  if  the  article  is  delivered 
in  any  other  manner  than  by  mail,  freight,  or  ex- 
press. This  tax  shall  not  apply  to  peddlers  dealing 
in  eggs,  fowls,  and  butter.  It  shall  be  the  duty  of 
each  justice  of  the  peace,  constable,  sheriff,  and 
deputy  sheriff  to  demand  of  each  peddler  to  see  his 
license;   and  if  the  person  so  peddling  has  no  li- 


Tax  Digest.  29 

cense,  then  said  officer  shall  arrest  said  person  and 
seize  his  stock  of  goods  and  take  him  before  the 
County  Court  Clerk,  when  said  Clerk  shall  require 
the  payment  of  said  tax  and  a  fee  of  $2.00  to  said 
ofPcer  for  said  arrest;  and  if  said  tax  is  not  volun- 
tarily paid,  then  the  Clerk  shall  by  distress  warrant 
collect  the  same,  together  with  the  costs. 

PARK  AND  RACE  TRACK  ASSOCIATIONS. 

Each   association   retailing   malt,   vinous,   or   spiritous 

liquors,  per  annum  $      250  00 

PHONOGRAPHS. 
(See  Machines.) 

POOL  ROOMS. 

Pool  rooms  where  pools  are  sold  or  commission  taken, 

each,  per  annum  $      750  00 

POOL  TABLES. 
(See  Games.) 

PLUMBERS  AND  GAS  FITTERS. 

In  cities,  towns,  or  taxing  districts  of  35,000  inhabitants 

or  over,  each,  per  annum $       20  00 

In  cities,  towns,  or  taxing  districts  of  from  10,000  to 

35,000  inhabitants,  each,  per  annum 15  00 

In  cities,  towns,  or  taxing  districts  of  from  5,000  to  10,- 

000  inhabitants,  each,  per  annum  10  00 

In  cities,  towns,  or  taxing  districts  of  under  5,000  in- 
habitants, each,  per  annum  5  00 

In  addition,  they  shall  pay  tax  as  other  merchants. 

The  above  tax  shall  be  paid  by  gas  and  water  com- 
panies doing  a  plumber's  business. 

RANGES  AND  CLOCKS. 

Each  company,  firm,  or  corporation  selling  or  deliver- 
ing ranges  or  clocks  in  this  State,  either  in  person 
or  through  agents  or  consignees,  and  all  persons 
who  engage  in  the  business  of  delivering  ranges  or 
clocks,  shall  pay  a  privilege  tax  in  counties  of  35,- 
000  inhabitants  or  over,  each,  per  annum $       25  00 


30  Tax  Digest. 

In  counties  of  from  20,000  to  35,000  inbabitants,  eacb, 

per  annnm $        20  00 

In  counties  of  less  than  20,000  inhabitants,  each,  per 

annum 15  00 

Provided,  that  no  privilege  tax  for  selling  ranges  and 
clocks  shall  be  required  of  any  merchant  either  act- 
ing as  agent  or  carrying  as  a  part  of  his  stock 
ranges  and  clocks  on  which  he  has  paid  a  mer- 
chant's privilege  and  ad  valorem  and  the  same 
are  sold  at  his  established  place  of  business. 

RACE  TRACKS  AND  BOOKMAKERS. 

Tracks  of  one  mile  or  more,  each,  per  annum,  or  for  any 

shorter  time  $      200  00 

Tracks  of  one-half  mile,  each,  per  annum,  or  for  any 

shorter   time    75  00 

Tracks  of  one-fourth  of  a  mile,  each,  per  annum,  or  for 

any  shorter  time  50  00 

Bookmakers  on  horse  racing,  on  track,  each  company, 
firm,  person,  corporation,  or  agent  in  each  county, 
each,  per  book.,  per  annum,  or  for  any  shorter  time.         75  00 

REAL  ESTATE  DEALERS  AND  AGENTS. 

In  cities,  taxing  district,  or  towns  of  over  50,000  in- 
habitants     $.       25  00 

In  cities,  taxing  districts,  or  towns  of  35,000  inhabitants 

and  under  50,000,  each  agent,  per  annum 20  00 

In  cities,  taxing  di^ricts,  or  towns  of  from  20,000  to 

35,000  inhabitants,  each,  per  annum 15  00 

In  cities,  taxing  districts,  or  towns  of  from  10,000  to 

20,000  inhabitants,  each,  per  annum 10  00 

In  cities,  taxing  districts  or  towns  of  less  than  10,000 

inhabitants,  each,  per  annum  5  00 

In  counties  outside  of  cities,  towns,  or  taxing  districts, 

each,  per  annum  5  00 

Every  person  who  solicits  or  endeavors  to  make  sales 
or  rent  property  on  commission  or  otherwise,  shall 
be  liable  for  the  above  tax,  unless  they  are  mem- 
bers of  the  real  estate  firms  who  have  paid  the  tax 
and  their  name  appears  in  the  license. 

PARCEL  CARS. 

Express  or  parcel  cars,  running  on  streets,  railroads,  or 
dummy  lines,  in  counties  of  50,000  inhabitants  or 
over,  each  car,  per  annum  $       50  00 


Tax  Digest.  31 

In  counties  of  less  than  50,000  inhabitants,  each  car, 

per  annum $         25  00 

RAILROAD  TICKET  AGENTS  OR  SCALPERS. 
(Except  agents  actually  on  lines  of  railroads.) 

In  cities,  towns,  or  taxing  districts  of  more  than  25,000 

inhabitants,  each,  per  annum  $        75  00 

In  cities,  towns,  or  taxing  districts  of  10,000  inhabitants 

and  under  25,000,  each,  per  annum 50  00 

In  cities,  towns,  or  taxing  districts  of  less  than  10,000 

inhabitants,  each,  per  annum 25  00 

RESTAURANTS. 

(Same  as  hotels,  on  each  room,  in  addition,  as  follows: ) 
In  cities,  towns,  or  taxing  districts  of  35,000  inhabitants 

or  over,  each,  per  annum $       40  00 

In  cities,  towns,  or  taxing  districts  of  from  20,000  to 

35,000  inhabitants,  each,  per  annum 30  00 

In  cities,  towns,  or  taxing  districts  of  from  10,000  to 

20,000  inhabitants,  each,  per  annum 25  00 

In  cities,  towns,  or  taxing  districts  of  from  6,000  to  10,- 

000  inhabitants,  each,  per  annum 20  00 

In  cities,  towns,  or  taxing  districts  having  from  2,000 

to  6,000  inhabitants,  each,  per  annum 10  00 

In  cities,  towns,  or  taxing  districts  having  less  than 

2,000  inhabitants,  each,  per  annum 3  00 

In  counties,  not  in  towns,   cities,  or  taxing  districts, 

each,    per    annum    3  00 


STOCK  YARDS,  STOCK  PENS,  ETC. 

(This  shall  not  apply  to  livery  stables  who  pay  a  privi- 
lege tax.) 

Stock  yards,  stock  pens,  feed  or  sale  stables  having 
stock  pens  in  connection  with  their  business,  shall 
pay  a  privilege  tax  for  State  purposes  as  follows : 

In   counties  of   60,000   inhabitants   or   over,   each,    per 

annum $       75  OO 

In  counties  of  from  40,000  to  60,000  inhabitants,  each, 

per  annum 50  00 

In  counties  of  40,0000  inhabitants  or  under,  each,  per 

annum 15  00 


Tax  Digest. 


SEWING  MACHINE  COMPANIES  AND  DEALERS  IN. 

(In  lieu  of  all  other  taxes,  except  merchant's  privilege 
and  ad  valorem  tax.) 

Each  company,  firm,  or  corporation  selling  sewing  ma- 
chines in  this  State,  through  agents,  and  every 
wholesale  or  retail  dealer  in  sewing  machines  sell- 
ing sewing  machines  in  this  State,  either  as  local 
agent  or  as  part  of  their  merchandise  stock,  unless 
the  manufacturer  of  such  sewing  machine  so  sold  by 
such  merchant  has  paid  the  tax  thereby  imposed, 
shall  each  pay  to  the  Comptroller,  per  annum, 
$200.00;  and  upon  the  payment  of  said  tax  of 
$200.00,  by  any  manufacturer,  it  shall  be  the  duty 
of  the  Comptroller  to  immediately  notify  the  vari- 
ous County  Court  Clerks  of  such  payment,  and  said 
Clerks  shall  preserve  and  keep  on  file  in  their  offices 
said  notices;  and,  in  addition  to  the  tax  herein  im- 
posed, each  company,  firm,  or  corporation  shall  pay 
to  the  Comptroller  five  dollars'  ($5)  per  annum  for 
each  agent  which  it  employs  in  the  sale  of  its  ma- 
chines within  this  State,  but  this  tax  of  five  dollars 
($5)  shall  not  apply  to  merchants  of  this  State  who 
carry  sewing  machines  as  a  part  of  their  stocks  of 
merchandise,  and  selling  at  their  regular  place  of 
business,  and  not  selling-  by  or  through  ag-ents.  The 
tax  herein  imposed  shall  be  paid  direct  to  the  State 
Comptroller,  whose  duty  it  shall  be  to  issue  to  such 
company,  firm,  or  corporation  a  certificate,  signed 
by  him  in  his  official  capacity,  showing  the  payment 
of  said  taxes,  and  which  shall  be  authority  to  said 
company,  firm,  or  corporation,  and  its  agents  to  sell 
sewing  machines  of  such  company,  firm,  or  corpora- 
tion within  the  State  for  one  year. 

No  privilege  tax  for  selling  sewing  machines  shall  be 
required  of  any  merchant  either  acting  as  agent  or 
carrying  as  a  part  of  his  stock  sewing  machines 
made  by  any  company,  firm,  or  corporation  that 
has  paid  said  tax  of  $200.00.  The  privilege  tax 
hereby  imposed  shall  be  in  lieu  of  all  other  taxes, 
except  merchant's  privilege  and  ad  valorem  tax. 


SECURITY  DEALERS  AND  LOAN  AGENTS. 

In   counties   of   50,000   inhabitants   or  over,   each,   per 

annum  $       50 

In  counties  of  from  30,000  to  .50,000  inhabitants,  each, 

per  annum *.....  25  00' 


Tax  Digest.  33 

In  counties  of  from  15,000  to  30,000  inhabitants,  each, 

per  annum ^        10  00 

In  counties  of  less  than  15,000  inhabitants,  each,  per 

annum 5  00 

1.  Shaving  notes,  accounts,  judgments,  or  evidence  of 

indebtedness,  including  loans  or  mortgages,  is  here- 
by classed  and  held  to  be  dealing  in  securities. 

2.  The    business    of   loaning   or    advancing    money    on 

salaries,  furniture,  or  household  goods  or  other  per- 
sonal chattel  as  a  security,  whether  the  security  be 
by  mortgage  or  sale,  is  hereby  classed  and  held  to 
be  dealing  in  securities. 

3.  Dealing  in  securities,  as  heretofore  declared,  shall  not 

apply  to  real  estate  dealers  or  merchandise  brokers 
and  agents  paying  a  privilege  tax  as  such. 

STREET  CAR  COMPANIES  AND  DUMMY  RAILROADS. 

In  cities,  towns,  or  taxing  districts  of  35,000  inhabi- 
tants or  over  or  adjacent  thereto,  each,  per  mile, 
each  track  $         8  00 

In  cities,  towns,  or  taxing  districts  of  from  20,000  to 
35,000  inhabitants  or  adjacent  thereto,  per  mile, 
each  track  6  00 

In  cities,  towns,  or  taxing  districts  of  from  10,000  to 

20,000  inhabitants,  per  mile,  each  track 3  00 

In  cities,  towns,  or  taxing  districts  of  less  than  10,000 
inhabitants  or  adjacent  thereto,  per  mile,  each 
track   1  50 

Provided,  that  any  such  company  selling  electric  light 
to  consumers  for  lighting  or  heating  purposes  or 
which  has  been  consolidated  with  an  electric  light 
company  and  is  so  selling  light  or  heat,  or  both, 
shall,  in  addition  to  this  tax,  pay  the  tax  assessed 
herein  against  electric  light  companies. 

SKATING  RINKS. 

In  cities,  towns,  or  taxing  districts  of  20,000  inhabitants 

or  over,  each,  per  annum  $        30  00 

In  cities,  towns,  or  taxing  districts  of  from  10,000  to 

20,000  inhabitants,  each,  per  annum 15  00 

In  cities,  towns,  or  taxing  districts  of  from  5,000  to  10,- 

000  inhabitants,  each,  per  annum  10  00 

In  cities,  towns,  or  taxing  districts  of  less  than  5,000 

inhabitants,  each,  per  annum  5  00 

In  counties  outside  of  cities,  towns,  villages,  or  taxing 

districts    5  00 


34  Tax  Digest. 

TENPIN  ALLEYS. 
(See  Games.) 

THEATERS. 

In  cities,  taxing  districts,  or  towns  of  40,000  inhabitants 
or  over,  each,  per  annum  (not  to  be  taken  out  for 
less  than  twelve  months)  $      200 

In  cities,  taxing  districts,  or  towns  of  from  20,000  to 
40,000  inhabitants,  each,  per  annum  (not  to  be 
taken  out  for  less  than  twelve  months) 100  00 

In  cities,  taxing  districts,  or  towns  of  from  10,000  to 
20,000  inhabitants,  each,  per  annum  (not  to  be  taken 
out  for  less  than  twelve  months) 50  00 

In  cities,  taxing  districts,  or  towns  of  from  5,000  to  10,- 
000  inhabitants,  each,  per  annum  (not  to  be  taken 
out  for  less  than  twelve  months)   25  00 

In  cities,  towns,  or  taxing  districts  of  from  3,000  to 
5,000  inhabitants,  each,  per  annum  (not  to  be 
taken  out  for  less  than  twelve  months)  15  00 

In  cities,  taxing  districts,  or  towns  of  less  than  3,000 
inhabitants,  each,  per  annum  (not  to  be  taken  out 
for  less  than  twelve  months)  10  00 

In  counties  outside  of  cities,  towns,  or  taxing  districts 

(not  to  be  taken  out  for  less'  than  six  months) ....  50  00 

TRANSFER  COMPANIES. 

Transfer  companies  or  individuals  operating  two  or 
more  vehicles  in  cities,  towns,  or  taxing  districts  of 
30,000  inhabitants  or  over,  each,  per  annum $     100  00 

In  cities,  towns,  or  taxing  districts  of  from  7,500  to  30,- 

000  inhabitants,  each,  per  annum 50  00 

In  cities,  towns,  or  taxing  districts  of  less'  than  7,500 

inhabitants,  each,  per  annum  25  00 

In  counties  outside  of  cities,  towns,  or  taxing  districts, 

each,  per  annum 10  00 

This  shall  apply  to  companies  or  individuals  operating 
hacks,  carriages,  wagons,  or  automobiles. 

TURNPIKES. 

Each  tollgate  that  collects  toll  both  ways  the  same  day 
in  counties  of  50,000  inhabitants  or  over,  each,  per 
annum  $       50  00 


1 


Tax  Digest.  35 

Each  tollgate  that  collects  toll  both  ways  the  same  day 
in  counties  of  30,000  inhabitants,  and  not  over  50,- 
000  inhabitants,  each,  per  annum $         40  00 

Each  tollgate  that  collects  toll  both  ways  the  same  day 
in  counties  of  less  than  30,000  inhabitants,  each, 

per  annum 12  50 

tny  corporation  or  turnpike  company  which  increases 
its  tolls  for  one  way  beyond. what  those  tolls  now 
are  shall  pay  a  privilege  tax  for  each  gate,  per 
annum '. 250  00 

UNDERTAKERS. 

In  cities,  towns,  or  taxing  districts  of  50,000  inhabitants 

or  over,  each,  per  annum   $        50  00 

In  cities,  towns,  or  taxing  districts  of  from  20,000  to 

50,000  inhabitants,  each,  per  annum 30  00 

In  cities,  towns,  or  taxing  districts  of  from  10,000  to 

20,000  inhabitants,  each,  per  annum '. .  20  00 

'In  cities,  towns,  or  taxing  districts  of  from  6,000  to  10,- 

000  inhabitants,  each,  per  annum 10  00 

[In  cities,  towns,  or  taxing  districts  of  6,000  or  under. ...  5  00 

In  any  county  in  the  State  outside  of  cities,  towns,  or 

taxing  districts,  each,  per  annum 5  00 

When  coffins  or  undertaking  supplies  constitute  a  part 
of  a  merchant's  general  stock,  and  to  be  sold  as 
such  in  the  usual  course  of  business,  the  same  shall 
be  taxed  as  part  of  the  merchant's  stock;  provided, 
that  part  of  the  common  stock  composed  of  coflBns 
or  undertaking  supplies,  or  both,  does  not  exceed 
ten  per  cent,  of  the  entire  common  stock.  In  case 
the  same  does  exceed  ten  per  cent,  of  the  entire 
common  stock,  then  the  privilege  tax  under  the  first 
clause  of  this  item  shall  be  paid. 

VARIETY  THEATERS. 
Each,  per  annum %      200  00 

WAREHOUSES  AND  ELEVATORS. 

In  cities,  towns,  or  taxing  districts  of  8,000  Inhabitants 

or  over,  each,  per  annum  $       50  00 

In  cities,  towns,  or  taxing  districts  under  8,000  inhabi- 
tants, each,  per  annum  25  00 

This  shall  cover  all  taxes  for  the  selling  of  produce  or 
other  articles   stored   in  the  warehouses  of  such 


36  Tax  Digest. 

warehouseman,  but  shall  not  be  so  construed  as  to 
exempt  commission  merchants  from  taxation  as 
piovided  by  law. 

WAREROOMS   OR    WAREHOUSES    FOR   THE    STORAGE    OP 
FURNITURE  AND  HOUSEHOLD  EFFECTS. 


Warehouses  or  warerooms,  in  cities,  towns,  or  taxing 
districts   of   8,000   inhabitants    or   over,    each,    per 

annum .* $        25  00 

Less  than  8,000  inhabitants 15  00 

In  counties  of  over  30,000  inhabitants  (computed  by  the 
Federal  census  of  1900  or  any  subsequent  Federal 
census),  outside  of  cities,  towns,  and  taxing  dis- 
tricts, each,  per  annum  25  00 


41 


4 


WATER  COMPANIES. 


In  cities,  taxing  districts,  or  towns  of  50,000  inhabitants 

or  over,  each,  per  annum $      800  0 

In  cities,  taxing  districts,  or  towns  of  from  35,000  to 

50,000  inhabitants,  each,  per  annum 600  00 

In  cities,  taxing  districts,  or  towns  of  from  20,000  to 

35,000  inhabitants,  each,  per  annum 400  00 

In  cities,  taxing  districts,  or  towns  of  from  6,000  to  20,- 

000  inhabitants,  each,  per  annum 100  00 

In  cities,  taxing  districts,  or  towns  of  less  than  6,000 

inhabitants  and  under,  each,  per  annum 25  00 

This  tax  shall  apply  to  water  companies,  firms,  or  indi- 
viduals furnishing  water  to  towns,  cities,  or  taxing 
districts,  whether  the  plant  be  located  within  or 
without  the  corporate  limits  of  said  city,  town,  or 
taxing  district.  This  tax  shall  not  apply  to  munici- 
pal corporations  owning  and  operating  waterworks. 


« 


I 


Sec.  5.  That  it  is  hereby  declared  to  be  a  privilege  for 
any  of  the  corporations  hereinafter  named  in  this  section 
to  do  business  or  operate  in  this  State,  and  the  rate  of  taxa- 
tion on  such  privilege  shall  be  as  hereinafter  fixed,  which 
privilege  tax  shall  be  paid  directly  to  the  Comptroller  of 
the  Treasury  of  the  State. 

EXPRESS  COMPANIES. 
(In  lieu  of  all  other  taxes,  except  ad  valorem  tax.) 
If  the  lines  are  less  than  one  hundred  miles  for  one  or 
more  packages  other  than  interstate,  taken  up  at 


Tax  Digest.  37 

one  point  in  this  State  and  transported  to  another 
point  in  this  State  and  transported  wholly  within 

this  State,  per  annum  $      500  00 

If  the  lines  are  more  than  one  hundred  miles  long  for 
one  or  more  packages  other  than  interstate,  taken 
up  at  one  point  in  this  State  and  transported  to 
another  point  in  this  State  and  transported  wholly 
within  this  State,  per  annum  2,000  00 

SLEEPING  CAR  COMPANIES. 

(In  lieu  of  all  other  taxes,  except  ad  valorem  tax.) 

Each  company  doing  business  in  this  State  for  one  or 
more  packages  other  than  interstate,  taken  up  at 
one  point  in  this  State  and  delivered  at  another 
point  in  this  State  and  transported  wholly  within 
this  State,  per  annum  $  2,500  00 

NEWS  COMPANIES. 

(In  lieu  of  all  other  taxes,  except  ad  valorem  tax.) 

For  doing  business  other  than  interstate,  per  annum.  .  .$      500  00 

RAILROAD  COMPANIES. 

(In  lieu  of  all  other  taxes,  except  ad  valorem  tax.) 

(Not  paying  ad  valorem  tax.) 

Each  railroad  company  not  paying"  an  ad  valorem  tax 
to  this  State  and  operating  or  controlling  a  railroad 
in  this  State  for  taking  up  and  transporting  freight 
or  passengers  from  one  point  in  this  State  to  an- 
other point  in  this  State  shall  pay  annually,  for 
each  mile  of  railroad  so  operated  or  controlled  in 
this  State  a  privilege  tax  of $      120  00 

This  tax  shall  not  apply  to  any  railroad  exempt  by  leg- 
islative contract  of  the  State  from  the  payment  of 
privilege  tax;  provided,  that  any  railroad  company 
to  which  the  foregoing  privilege  tax  would  attach 
or  apply  shall  be  relieved  and  released  from  the  pay- 
ment of  the  same  by  obligating  itself  to  pay  lo  the 
Comptroller  of  the  State,  in  lieu  of  all  other  taxes, 
$4,500  annually  for  the  term  of  ten  years,  beginning 
with  the  year  1899  and  ending-  on  January  1,  1909; 
and  which  shall  agree  and  contract  that  thereafter 


38  Tax  Digest. 

the  property  and  franchise  of  such  railroad  or  rail- 
way company  shall  be  liable  and  subject  to  ad  va- 
lorem taxation  on  the  same  basis  as  is  imposed  on 
other  railroad  property,  waiving  at  the  expiration  of 
said  ten  years  all  charter  exemptions  as  to  ad  va- 
lorem taxation;  and  shall  agree  that  any  litigation 
now  pending  in  any  of  the  courts  of  the  State  of 
Tennessee  or  of  the  United  States,  the  purpose  of 
which  is  to  prevent  or  restrain  the  enforcement  of 
the  collection  of  privilege  taxes  on  such  railroads 
or  to  recover  money  already  paid  for  such  privilege 
taxes,  shall  be  dismissed  at  the  cost  of  such  rail- 
road company.  And  the  Governor  and  Comptroller 
of  the  State  are  hereby  authorized,  empowered,  and 
directed,  as  the  representatives  of  and  for  and  on 
behalf  of  the  State,  to  make  and  execute  a  con- 
tract, according  to  the  terms  and  provisions  here- 
inbefore set  out,  with  any  railroad  company  to 
which  the  same  shall  apply  and  which  shall  profess 
a  willingness  to  enter  into  such  contract;  but  in 
the  event  such  contract  is  not  consummated  as 
herein  provided,  the  privilege  tax  herein  provided 
for  shall  remain  in  full  force. 


TRADING-STAMP  COMPANIES,  AND  MERCHANTS   ISSUING 
TRADING  STAMPS. 


Each  trading-stamp  company  or  agency  doing  business 
by  the  sale  or  giving  away  of  trading  stamps  or  like 
devices  in  any  county  of  this  State  shall  pay,  per 
annum,  in  each  county  in  which  such  company  or 
agency  does  business  a  privilege  tax  of $      500  00 

All  persons,  firms,  corporations,  agents,  or  merchants 
engaged  in  business  or  dealing  in  merchandise  by 
or  through  the  method  known  as  trading  stamps 
or  like  devices  shall  pay,  per  annum,  a  privilege 
tax  of 250  00 

Provided,  that  this  tax  shall  not  apply  to  any  merchant 
or  manufacturer  who  shall  issue  and  place  his  own 
tickets,  coupons,  or  other  vouchers  in  or  with  pack- 
ages of  goods  sold  or  manufactured  by  him,  such 
tickets  or  coupons  to  be  redeemed  by  such  mer- 
chant or  manufacturer;  nor  to  any  merchant  who 
shall  sell  or  give  out  with  such  packages,  tickets, 
coupons,  or  vouchers  issued  and  redeemable  only 
by  the  manufacturer  of  the  goods  sold. 


J 


Tax  Digest.  39 

TELEGRAPH  COMPANIES. 

(In  lieu  of  all  other  taxes,  except  ad  valorem  tax.) 

Telegraph  companies  operating  miles  of  telegraph  wire 
in  this  State  for  one  or  more  messages  sent  from 
one  point  in  this  State  and  transmitted  wholly 
within  this  State,  and  not  sent  in  the  service  of  the 
United  States  Government,  per  annum,  as  follows : 

(1)  From  25  to  100  miles  of  telegraph  wire $        20  00 

( 2)  From  100  to  300  miles  of  telegraph  wire 200  00 

3)  From  300  to  1,000  miles  of  telegraph  wire 700  00 

(4)  For  additional  miles  of  telegraph  wire  over  1,000  at 
the  following  rates : 

(a)  For  the  first  5,000  miles  over  1,000  miles  or  any- 
fractional  part  thereof,  for  each  100  miles  of  wire  or 
fractional  part  thereof 20  00 

(b)  For  each  additional  100  miles  of  wire,  or  fractional 

part  thereof,  over  6,000  miles 10  00 

RAILROAD  TERMINAL  COMPANIES. 

In   counties   of   90,000   inhabitants   or  over,   each,   per 

annum $      500  00 

In  counties  of  from  70,000  to  90,000  inhabitants,  each, 

per  annum 400  00 

In  counties  of  from  50,000  to  70,000  inhabitants,  each, 

per  annum  300  00 

TELEPHONE  COMPANIES. 
(In  lieu  of  all  other  taxes,  except  ad  valorem  tax.) 

In  counties  of  40,000  population  and  over  on  each  box 

or  instrument $  40 

In  counties  of  less  than  40,000  population  on  each  box 

or  instrument  20 

Mutual  co-operative  telephone  companies  not  run  for 
profit  are  not  liable  for  this  tax. 

STORAGE  AND  WAREHOUSING  COMPANIES. 

Others  than  those  owning  and  operating  warehouses 
and  elevators. 

(In  lieu  of  all  other  taxes,  except  ad  valorem  tax.) 

Persons,  firms,  or  corporations  issuing  storage  or  ware- 
house receipts   on   goods,   wares,   merchandise,   or 


40  Tax  Digest. 

other  products,  to  be  delivered  to  and  used  by  the 
owner  of  the  property,  shall  pay  uirect  to  the 
Comptroller  in  lieu  of  all  other  privilege  taxes,  two 
and  one-half  (2J)  per  cent,  on  the  gross  premium 
receipts  in  this  State,  payable  semi-annually — Janu- 
ary and  July — on  sworn  returns  showing"  the  gross 
premiums  received  in  this  State  on  business  done 
in  this  State  for  each  six  (6)  months,  ending  on  De- 
cember 31  and  June  30  of  each  year. 

Sec.  6.  That  all  foreign  insurance  companies  shall,  as 
hereinafter  designated,  pay  direct  to  the  Insurance  Com- 
missioner the  following  taxes,  which  shall  be  in  lieu  of  all 
other  privilege  taxes — viz : 

Fire  and  other  i      n        i  • 

insurance  Fire,  and  all  other  insurance  corporations  or  companies 


companies. 


of  other  States  and  foreign  countries,  except  life  insuranca 
corporations  or  companies,  shall  pay  two  and  one-half 
]3er  cent  on  gross  premiums  paid  by  or  for  policy  holders 
residing  in  this  State  or  on  property  in  this  State,  and 
life  insurance  corporations  or  companies  of  other  States  or 
foreign  countries  shall  pay  two  and  one-half  per  cent  on 
gross  ]U'emium  receipts  in  this  State,  payable  semi-an- 
nually—January and  July — on  sworn  returns;  and  life 
corporations  of  other  States  and  foreign  countries  ceasing 
to  transact  new  business  in  this  State  shall  continue  to  pay 
the  tax  herein  provided  on  business  in  force  and  until  the 
same  be  terminated.  Assessment,  life,  and  casualty  cor- 
porations organized  under  the  laws  of  other  States  or  for- 
eign countries  shall  pay  two  and  one-half  per  cent  on 
gross  premiums  paid  by  or  for  policy  holders  residing  in 
this  State  or  on  property  in  this  State,  payable  semi-an- 
nually— January  and  July — direct  to  the  Insurance  Com- 
missioner, on  sworn  returns,  showing  gross  premiums  paid 
by  or  for  policy  holders  residing  in  this  State  or  on  prop- 
erty in  this  State,  for  each  six  months,  ending  on  Decem- 
ber 31  and  on  June  30  of  each  year;  and  assessment  life 
corporations  ceasing  to  transact  new  business  in  the  State 
shall  continue  to  pay  the  tax  herein  provided  on  business 
in  force  and  until  the  same  be  terminated ;  provided,  how- 


J 


Tax  Digest.  41 

ever,  that  the  Act  shall  not  apply  to  purely  fraternal  or- 
ders or  societies. 

Mutual  fire  companies  of  the  State  doing  business  out- 
side of  the  county  in  which  they  have  their  domicile  and  in 
the  adjoining  counties,  shall  pay  direct  to  the  Insuranc«3 
Commissioner  $300.00.  Each  insurance  agent  or  solici- 
tor, including  each  member  of  an  agency  or  firm  or  cor- 
poration writing  or  soliciting  insurance  in  this  State,  shall 
pay  an  annual  State  tax  in  lieu  of  all  other  privilege  taxes, 
on  the  folloAving  basis : 

Agents  engaged  in  business  or  commencing  busines's 

between  January  1  and  April  1  of  each  year $         10  00 

Agents  commencing  business  between  April  1  and  July 

1  of  each  year 7  50 

Agents  commencing  business  between  July  1  and  Octo- 
ber 1  of  each  year  5  00 

Agents  commencing  business  after  October  1 2  50 

All  payments  to  be  made  to  the  end  of  each  calendar 
year;  this  tax  to  be  paid  direct  to  the  Insurance 
Commissioner,  except  when  he  delegates  the  power 
to  collect  the  same  to  the  Comptroller. 

BUILDING  AND  LOAN  ASSOCIATIONS. 

Sec.  7.  That  every  building  and  loan  association  in-  BuiWing  and 
corporated  and  organized  under  the  laws  of  this  State  ciations. 
shall  pay  to  the  Treasurer  direct  a  specified  privilege  li- 
cense tax  in  lieu  of  all  other  taxes  upon  its  capital  actually 
paid  in,  whether  derived  from  installment  or  any  other 
class  of  stock,  which  tax  shall  be  paid  as  follows,  and  to  be 
paid  directly  to  the  Treasurer: 

CAPITAL  PAID  IN. 

Not  more  than  $10,000   $  20  00 

$10,000,  and  not  more  than  $25,000  47  00 

$25,000,  and  not  more  than  $50,000 95  00 

$50,000,  and  not  more  than  $100,000 140  00 

$100,000,  and  not  more  $150,000  187  50 

$150,000,  and  not  more  than  $200,000 .__ 280  00 

$200,000,  and  not  more  than  $250,000 375  00 

$250,000,  and  not  more  than  $300,000 468  00 


■ 

42  Tax  Digest.  W 

8300,000,  and  not  more  than  8350,000 8       562  50 

$350,000,  and  not  more  than  $400,000 656  00 

$400,000  and  not  more  than  $450,000 750  00 

8450,000  and  not  more  than  8500,000 843  50 

Sworn  return.    ^^^^  additional  $100,000  or  fractional  part  thereof 92  50 

Each  association  shall  annually,  on  or  before  the  first 
day   of   September,   make   a   sworn   return  to   the 
Treasurer,  showing  the  amount  of  capital  of  such 
association  actually  paid  in  as  shown  by  its  books 
.  at  the  close  of  business  on  the  30th  day  of  June 
next  preceding,  and  shall  at  the  same  time  pay  the 
tax  as  provided  above. 
Each  building  and  loan  association  organized  under  the 
ciaifons^re-  laws  of  any  other  State  or  territory  having  stock- 

^^^^-  holders  in  this  State,  shall  annually,  on  or  before 

the  1st  day  of  September,  make  a  sworn  return  to 
the  Treasurer  direct,  showing  the  amount  of  capi- 
tal paid  into  said  association  by  citizens  of  this 
State  upon  classes  of  stock  as  shown  by  its  books 
at  the  close  of  business  on  the  30th  day  of  June 
next  preceding,  and  at  the  same  time  pay  the  tax 
as  provided  above  upon  that  part  of  its  capital  paid 
in  by  citizens  of  the  State. 

Sec.  8.  That  on  all  transfers  of  realty  there  shall  b(} 
realty.  levied  and  paid,  in  lieu  of  all  other  taxes,  a  State  tax  of 

$1.00  per  $1,000  on  the  consideration,  which  shall  in  no 
case  be  less  than  the  value  of  the  property,  which  shall  be 
collected  by  the  (]lerk  of  the  County  Court ;  and  the  Coun- 
ty Register  is  hereby  required  not  to  record  said  deed  un- 
til the  Clerk  certifies  that  this  tax  has  been  paid;  but  no 
fee  shall  be  charged  for  such  certificate  of  registration  of 
the  same,  and  such  certificate  need  not  be  registered. 

Sec.  9.  That  all  persons  applying  for  charters  of  in- 
corporation and  all  corporations  applying  for  amendments 
to  their  charters  shall  pay  to  the  Secretary  of  State,  as  a 
corporation    privilege  tax  for  the  granting  of  such  charter  or  amend 

charters.  f  ^  ti  »  .      i  i 

ment,  one-tenth  of  one  per  centum  upon  the  capital  stock 
so  fixed  in  the  charter  applied  for  or  upon  the  increase  of 
the  capital  stock  sought  to  be  made  by  the  amendment  to 
the  charter;  and  he  shall  account  for  and  pay  into  the 
Treasury  of  the   State   all  moneys   so   received  by  him 

4 


Tax  Digest.  43 

montJily,  makiufi:  a  report  imder  oath  of  the  amount  so 
collected ;  and  the  privilege  tax  herein  provided  for  shall 
be  in  lieu  of  all  other  privilege  taxes  upon  granting  char- 
ters of  incorporation  or  amendments  thereof.  But  this 
section  shall  not  apply  to  corporations  for  literary  or  re- 
ligious purposes.  The  tax  shall  be  due  and  payable  upon 
the  incorporation  of  said  corporation,  joint  stock  company 
or  association^  o^'  upon  the  increase  of  the  capital  stock 
thereof,  and  such  corporation,  joint  stock  company,  or  as- 
sociation shall  not  have  or  exercise  any  corporate  pow:ers 
until  the  said  tax  shall  have  been  paid ;  and  the  Secretary 
of  State  shall  not  iile  or  record  any  charters,  certificate  of 
incorporation,  or  article  of  association,  or  certify  or  give 
any  corporation,  joint  stock  company,  or  association  its 
charter  until  the  foregoing  tax  has  been  paid ;  and  no  such 
company  incorporated  by  any  Act  of  the  Legislature  shall 
go  into  operation  or  exercise  any  corporate  powers  or  priv- 
ileges until  the  said  tax  has  been  paid.  This  section  shall 
not  be  construed  as  an  additional  tax  to  that  imposed  by 
Chapter  32  of  the  Acts  of  1897. 

Sec.  10.  That  whenever  hereafter  any  corporation  or-  Tax  ou  oon- 
ganized  under  the  laws  of  this  or  any  other  State,  foreign  ofcorpora- 
or  domestic^  shall  by  lease,  purchase,  consolidation,  or 
merger,  acquire  the  property  of  any  other  corporation  hav- 
ing a  franchise  derived  from  this  State,  and  shall,  by 
virtue  of  such  lease,  purchase,  consolidation,  or  merger, 
exercise  such  franchise,  then  the  corporation  so  acquiring 
such  property  and  exercising  such  franchise  shall  pay  unto 
the  State  of  Tennessee  a  privilege  tax  of  one-tenth  of  one 
per  cent  on  the  amount  of  the  outstanding  capital  stock 
of  the  corporation  ^vhose  property  and  franchise  shall  have 
been  so  acquired.  After  such  lease,  purchase,  consolida- 
tion, or  merger  shall  have  been  effected,  said  privilege  tax 
shall  be  collected  by  the  Secretary  of  State  and  by  him 
paid  into  the  Treasury. 

Sec.  11.    That  a  license  issued  to  a  firm  may  be  re- 


4:4: 


Tax  Digest. 


Renewal  of 
license. 


In  lieu  of 
all  other 
taxes. 


Tax  must 
be  paid ; 
exceptions. 


newed  in  case  of  the  death  of  a  member  or  in  case  of  the 
sale  or  transfer  of  the  assets  of  the  firm  without  the  re- 
payment of  the  privilege  tax  for  the  unexpired  term  it  was 
issued  for. 

Sec.  12.  That  whenever  the  words  ^'In  lieu  of  all 
other  taxes"  occur  in  this  Act,  it  is  hereby  declared  to  be 
the  legislative  intention  that  county  and  municipal  taxes 
are  excluded. 

Sec.  13.  That  whenever  in  this  Act  the  population  of 
any  county,  city,  town,  or  taxing  district  is  referred  to,  it 
shall  be  computed  upon  the  Federal  census  of  1900  or  any 
subsequent  Federal  census,  the  last  one  to  govern  in  all 
cases. 

Sec.  14.  That  any  and  all  parties,  firms,  and  corpora- 
tions exercising  any  of  the  foregoing  privileges  must  pay 
the  tax  as  set  forth  in  this  Act  for  the  exercise  of  said 
privilege,  whether  they  make  a  business  of  it  or  not,  unless 
otherwise  provided ;  and  this  Act  shall  not  be  so  construed 
as  to  exempt  any  person,  firm,  or  corporation  whatever 
exercising  any  of  the  foregoing  privileges  from  the  pay- 
ment of  the  tax  herein  prescribed  for  the  exercise  of  said 
privileges  as  herein  provided,  and  except  as  provided  in 
Chapter  121  of  the  Acts  of  1869  and  1870,  excepting 
State  and  county  fairs  and  their  tenants. 

Sec.  15.  That  population  referred  to  in  this  Act  shall 
be  construed  to  mean  population  according  to  the  Federal 
census  of  1900  or  any  subsequent  Federal  census,  and  the 
word  ^'town,''  whenever  it  occurs,  shall  be  construed  to 
mean  any  village  or  settlement  having  a  population  of 
more  than  fifty  (50)  inhabitants,  either  incorporated  or 
not. 

Sec.  16.  Thnt  it  is  hereby  declared  a  misdemeanor 
for  exercising  any  of  the  foregoing  privileges  without  first 
paying  the  taxes  prescribed  for  the  exercise  of  the  same^ 
and  all  parties  so  offending  shall  be  liable  to  a  fine  of  not 
less  than  $10.00,  nor  more  than  $50.00  for  each  day  such 


Tax  Digest.  46 

privilege  is  exercised  without  license;  but  this  inhibition 
shall  not  apply  to  any  person,  firm,  or  corporation  engaged 
in  interstate  con  merce. . 

Sec.   17.    Thjit  every  person  charged  with  the  collec-    ^ifectors. 
tion  of  any  of  the  foregoing  taxes  and  privileges  shall 
make  montidy  report  of  his  collections  to  the  proper  State 
and  county  authorities,  which  report  shall  show: 

1.  The  date  of  issuance. 

2.  The  date  of  payment. 

3.  The  name  of  each  party  paying. 

4.  The  kind  of  privilege. 

5.  The  amount  of  privilege  tax  paid  and  the  amount  of 
ad  valorem  tax  paid  by  each,  respectively. 

6.  The  date  of  expiration  of  license. 

7.  The  total  amount  of  such  collections  for  the  month. 
He  shall  within  fifteen  (15)  days  after  the  last  day  of 

each  calendar  month,  file  his  report  of  such  collections 
with  the  Comptroller,  if  it  be  for  State  revenue,  and  with 
the  County  Judge  or  Chairman  of  the  County  Court,  if 
it  be  county  revenue;  and  shall  pay  the  amount  of  such 
report  to  the  State  Comptroller  or  Treasurer,  at  the  time 
he  files  his  report,  either  in  cash  or  by  a  certificate,  show- 
ing that  said  amount  has  been  deposited  to  the  credit  of  the 
State  Treasurer  in  a  regular  State  depository  if  it  be  State 
revenue,  and  shall  pay  the  amount  of  said  report,  at  the 
time  he  files  the  same  with  the  County  Judge  or  Chair- 
man of  the  County  Court,  to  the  County  Trustee,  if  it  be 
county  revenue.     If  such  reports  are  not  filed  and  pay- 
ments made  as  above  specified,  then  there  shall  be  added 
to  the  anion nt  of  said  report,  or  to  the  amount  it  may  be  Report  of  coi- 
ascertained  is  due  from  such  person,  a  penalty  of  one  per    p^na^tyW 
cent  for  each  day  he  is  in  default,  and  he  shall  forfeit  all 
rights  to  commission  on  said  amount;  and  in  no  case  shall 
such  penalty  or  forfeitures  be  remitted.     The  Comptroller  Comptroller's 
shall  prepare  and  publish  with  his  report,  made  to  each    blanks, 
session  of  the  General  Assembly,  a  correct,  tabulated  state- 


46  Tax  Digest. 


n 


ment  of  the  amount  received  from  each  privilege,  from 
Avhatever  source  it  may  come,  giving  the  amount  paid  hy_ 
each  county  and  showing  the  privilege  and  ad  valoreimH 
tax  separately ;  and  for  the  purpose  of  making  said  re])ort 
uniform  he  will  furnish  to  Clerks  uniform  blanks  on  Avhich 
to  make  reports,  but  the  failure  to  supply  such  blanks  shall 
be  no  excuse  for  Clerks  failing  to  make  reports  as  required 
in  this  Act. 

Sec.  18.  That  it  shall  be  the  duty  of  privilege  tax^ 
payers  to  promptly  pay  the  privilege  tax  levied  under  this 
Act  when  the  same  becomes  due;  and  in  case  any  privi- 
lege tax  is  not  promptly  paid  when  the  same  is  due  by  law, 
the  person,  iirm,  association,  or  corporation  liable  there- 
for shall  pay  a  penalty  of  one  per  centum  on  the  amoum 
deunquents.  of  the  delinquent  tax  for  each  day's  delinquency.  It  shall 
be  the  duty  of  each  County  Court  Clerk  to  promptly  col- 
lect privileges  collectible  by  him  when  the  same  become 
due;  and  in  no  case  shall  any  County  Court  Clerk  or  his 
deputy  agree  to  give,  permit,  or  allow  any  extension  of 
time  for  the  payment  of  the  same  or  any  part  thereof ;  and 
in  case  any  County  Court  Clerk  or  his  deputy  shall  violatf 
this  section,  he  shall  be  held  and  deemed  guilty  of  a  mis 
demeanor  in  office;  and  upon  conviction,  such  Clerk  oi 
his  deputy  shall  be  fined  not  less  than  $25.00,  nor  more 
than  $50.00.  The  Clerks  of  the  County  Courts  of  the 
various  counties  of  the  State  are  hereby  authorized  and 
empowered,  and  it  is  hereby  made  their  duty,  as  soon  as 
any  privilege  tax  or  any  part  of  the  same  is  delinquent, 
to  issue  a  distress  warrant  for  the  collection  of  the  taxes 
and  penalties  thereon  and  to  enforce  the  collection  of  the 
same  as  in  other  cases. 

Sec.  19.    That  it  shall  be  the  duty  of  each  judge  of  the 

courts  of  the  State  having  criminal  jurisdiction  to  spe- 

'^chlVe   rand^^^^ly  ^^^c  in  charge  to  and  have  the  grand  jury  of  his 

^^^y-  court  specially  investigate  all  offenses  defined  in  this  Act, 

and  inquisitorial  power  is  hereby  given  to  grand  juries 


'^ 


Tax  Digest.  47 

in  the  premises.  It  shall  also  be  the  duty  of  the  respective 
District  Attorneys  of  the  State,  upon  the  information  or 
at  the  request  of  any  reputable  citizen  of  the  State,  to 
investigate  and  prosecute  ex  officio  all  the  offenses  defined 
in  this  Act. 

Sec.  20.  That  all  laws  and  parts  of  laws  in  conflict 
with  this  Act  be,  and  the  same  are  hereby  repealed,  except 
such  Acts  as  have  been  passed  by  this,  the  Fifty-third  Gen- 
eral Assembly;  and  that  this  Act  take  effect  from  and 
after  its  passage,  the  public  welfare  requiring  it. 

Passed  April  16,  1903. 

L.  D.  TYSO:Nr, 
Speaker  of  the  House  of  Representatives. 

ED.  T.  SEAY, 

Speaker  of  the  Senate, 
Approved  x\pril  16,  1903. 

JAMES  B.  FRAZIER, 

Governor. 


ASSESSMENT  LAW,  1903 


CHAPTER   258. 
Senate  Bill  No.  155. 

AN  ACT  to  provide  more  just  and  equitable  laws  for  the  assessment 
and  collection  of  revenue  for  State,  county  and  municipal  pur- 
poses, and  to  repeal  all  laws  in  conflict  with  the  provisions  of  this 
Act,  whereby  revenue  is  collected  from  the  assessment  of  real 
estate,  personal  property,  privileges  and  polls. 

Section  1.  Be  it  enacted  hy  the  General  Assembly  of 
the  State  of  Tennessee,  That  all  property,  real,  personal, 
and  mixed,  shall  be  assessed  for  taxation  for  State,  county, 
and  municipal  purposes,  except  such  as  is  declared  exempt 
in  the  next  section. 

Sec.  2.  That  the  property  herein  enumerated,  and 
none  other,  shall  be  exempt  from  taxation: 

Exemptions.  (1)  All  property  of  the  United  States,  all  property  of 
the  State  of  Tennessee,  of  any  county  of  said  State,  or  of 
any  incorporated  city,  town,  or  taxing  district  in  the  State 
that  is  used  exclusively  for  public  or  municipal  corpora- 
tion purposes. 

Religious,  etc.  (2)  All  property  belonging:  to  any  religious,  charitable, 
scientific,  or  educational  institutions,  when  used  exclus- 
ively for  the  purpose  for  which  said  institution  was  cre- 
ated, or  is  unimproved  and  yields  no  income.  All  prop- 
erty belonging  to  such  institution  used  in  secular  business 
and  competing  with  a  like  business  that  pays  taxes  to  the 
State  shall  be  taxed  on  its  whole  or  partial  value  in  pro- 
portion as  the  same  may  be  used  in  competition  with  secu 
lar  business. 

(3)     All  cemeteries,  places  of  burial  used  as  such,  anc" 
monuments  of  the  dead. 
48 


Tax  Digest.  49 

(4)  All  roads,  streets,  alleys,  and  promenades,  where 
condemned,  dedicated,  or  thrown  open  for  public  travel  or 
use  free  of  charge. 

(5)  All  growing  crops,  of  whatever  nature  or  kind,  the  crops. 
direct  product  of  the  soil  of  this  State,  in  the  hands  of  the 
producer  or  his  immediate  vendee,  and  manufactured  ar- 
ticles from  the  produce  of  this  State  in  the  hands  of  the 
manufacturer. 

(6)  Personal  property  of  the  value  of  one  thousand  dol-  one  thousand 

^     '  r-      r-        ^^  dollars. 

lars  in  the  hands  of  each  resident  taxpayer.  Provided, 
that  any  conveyance  of  personal  property,  including 
money,  bank  stock,  notes,  choses  in  action,  accounts,  or 
other  evidence  of  indebtedness  in  trust  or  otherwise  to  any 
minor  by  the  parent  or  parents  thereof,  shall  be  presumed 
to  have  been  made  for  the  purpose  of  .avoiding  the  pay- 
ment of  taxes  thereon,  if  it  appear  that  such  conveyance 
affects  enough  personal  property  which  added  to  the 
amount  of  personal  proj^erty  remaining  in  the  hands  of 
such  parent  or  parents  will  exceed  in  the  aggregate  the 
amount  heretofore  set  out  as  exempt  from  taxation,  and  it 
shall  be  the  duty  of  the  assessor  to  list  all  snch  property, 
as  the  property  of  the  person  making  such  conveyance, 
or  creating  such  trust :  provided,  that  the  maker  or  makers 
of  the  trust  instrument  or  conveyance  or  delivery  of  such 
property  may  appear  before  the  County  Board  of  Equal- 
izers, and  by  proof  establish  the  bona  fide  of  such  trust  or 
conveyance. 

Sec.  3.     That    in  order  to    provide  revenue  for  State  Assessments. 

'  When  made — 

county  and  municipal  purposes,    personal  property,  privi-    fjlnnlau*^' 
leges,  and  polls  shall  be  assessed  annually,  and  real  estate    goiai'pioul/- 
shall  be  assessed  every  two  years.     The    first    assessment    ^y'^"""*^"y- 
of  real  estate  under  this  Act  shall  be  made  in    the    year 
1904. 

Sec.  4.     That  all  property  of   every   kind   shall  be   as-  "^a^ue^,*^*^^^ 
sessed  at  its  actual  cash  value.     The  term  ''actual  cash 
value,"  whenever  used  in  this  Act,  is  hereby  defined  to 


60 


Tax  Digest. 


Basis  of 
assessment. 


January  10 
date  of 
assessment. 


Executors  and 
administra- 
tors. 


Trustees, 
guardians, 
etc. 


Banks,  etc. 


Cities  of  quasi 
public  corpo- 
rations. 


mean  the  amount  of  money  the  property  would  sell  for  if 
sold  at  a  fair  voluntary  sale.  «■ 

Sec.  5.     That  the  basis  of  all  assessments  shall  be  as™ 
follows,  to  wit : 

(1)  To  assess  the  property  to  the  person  or  persons  own- 
ing or  claiming  to  own  the  same  on  the  tenth  day  of  Janu- 
ary of  the  year  for  which  the  assessment  is  made,  if  known ; 
if  not,  to  unknown  owners. 

(2)  To  assess  the  property  held  by  executors  and  ad- 
ministrators in  the  county,  district,  or  ward  in  which  the 
decedent  resided  at  the  time  of  death,  until  such  shall  have 
been  distributed ;  but  if  the  deceased  lived  in  another  State, 
then  the  property  shall  be  assessed  where  the  personal  rep- 
resentative resides. 

(3)  To  assess  personal  property  held  by  trustees  and 
guardians  of  minors,  married  women  and  lunatics,  to 
each  guardian  or  trustee  in  the  county,  ward,  or  district 
where  such  minor,  married  Avoman,  or  lunatic  resides,  if 
a  resident  of  the  State ;  and  if  a  nonresident,  then  in  the 
county,  ward  or  civil  district  in  which  the  guardian  or 
trustee  resides;  provided,  that  guardian  funds  shall  be 
assessed  in  the  county  where  the  guardian  having  control 
thereof  renders  his  annual  assessments. 

(4)  All  stocks  in  banks,  savings  banks,  or  banking  as- 
sociations, loan  companies,  trust  companies,  insurance 
companies,  investment  companies,  and  all  other  corpora- 
tions not  assessable  by  the  Eailroad  Commission,  shall  be 
assessed  as  hereinafter  provided  in  sections  pertaining  to 
same.  However,  the  property  of  every  street  railroad, 
gas  and  electric  light  companies,  including  their  fran- 
chises, used  within  any  town,  city,  or  taxing  district 
where  the  of&ce  of  the  company  is  located  outside  of  such 
incorporated  city  or  town  or  taxing  district,  but  with  the 
main  property  within  the  city,  shall  be  taxed  in  the  city, 
town,  or  taxing  district,  as  if  the  office  were  situated  with- 
in the  city  limits,  and  the  property,  including  franchises 


d 


Tax  Digest.  51 

of  the  corporations  and  joint  stock  companies  that  lie 
wholly  or  mainly  within  any  incorporated  city,  taxing  dis- 
trict or  town,  or  whose  chief  business  is  within  any  in- 
corporated city,  taxing  district,  or  town,  shall  be  assessed 
for  taxation  in  such  city,  taxing  district  or  town;  pro- 
vided, that  all  realty  and  tangible  personalty  shall  be 
taxed  in  the  district  where  situated. 

(5)  That  hereafter  all  mineral,  timber,  or  other  inter-  ^i^^bir?" 
ests  in  fee  for  life  or  for  a  term  of  years  in  real  estate 
in  this  State  owned  separate  from  the  general  freehold, 
shall  be  assessed  to  the  owner  thereof  separate  from  the 
other  interests  in  such  real  estate  which  other  interests  shall 
be  assessed  to  the  owner  thereof,  all  of  which  shall  be  as- 
sessed as  real  estate. 

Sec.  6.     That  in  assessing  real  estate  the  following  shall  Real  estate. 
be  shown: 

(1)  The  description  of  the  property. 

(2)  The  name  of  the  true  owner  or  owners,  if  known. 

(3)  The  actual  cash  value  of  the  land  or  town  lots,  in- 
cluding improvements. 

(4)  The  actual  cash  value  of  mills,  gins,  manufacto- 
ries, distilleries,  breweries,  foundries  and  other  buildings 
used  for  similar  purposes. 

Sec.  7.     That  in  describing  real    estate    the    following  Describing 

real  estate. 

rules  shall  be  observed:  The  number  of  town  lots  (and 
blocks)  of  which  the  property  is  a  whole  or  a  part  shall 
be  given;  the  name  Of  the  street,  avenue,  alley  or  road  on 
which  it  fronts,  and  the  front  feet  thereof,  shall  be  given, 
unless  the  size,  dimensions  and  quantity  can  be  more  con- 
veniently given  in  acres,  then  to  be  given  in  acres.  If 
the  property  is  a  part  of  any  known  subdivision,  the  num- 
ber by  which  it  is  known  on  said  subdivision,  its  size,  di- 
mensions, quantity,  and  front  feet,  or  acres,  shall  be  given. 
In  describing  tracts  of  land,  when  it  can  be  done,  the  sur- 
veyor's district,  range,  township,  section,  and  sectional 
subdivision  shall  be  designated,  and  the  number  of  acres. 


Town  lots. 


52 


Tax  Digest. 


Acre  tracts. 


Personalty. 


Household 
goods. 


Implements, 
vehicles,  etc. 


Live  stock. 
Water  craft. 


Incomes. 


Stocks  and 
bonds. 


Notes  and 
accounts. 


The  lands  by  which  the  described  tract  is  bounded  shall 
also  be  given  in  the  assessment.  When  part  of  a  known 
tract,  subdivision,  lot  or  block  of  land  is  assessed  by  a 
description  which  identifies  it,  any  other  part  of  it  which 
is  assessed  but  not  so  identified  shall  be  held  to  embrace 
all  of  such  tract,  subdivision,  lot  or  block  not  included  in 
the  part  identified;  but  a  failure  to  assess  according  to 
this  Act  shall  not  in  anywise  vitiate  the  assessment  or  sale 
of  lands  under  the  same,  and  parol  testimony  shall  al- 
ways be  admissible  to  supply  a  description  of  land  on  the 
assessment  roll,  or  in  a  conveyance  for  taxes,  where  such 
testimony  will  show  what  land  was  assessed  and  sold,  and 
there  is  enough  in  the  description  on  the  roll  or  convey- 
ance to  be  applied  to  a  particular  tract  or  parcel  of  land 
by  aid  of  such  testimony. 

Sec.  8.  That  all  personal  property  of  every  kind  shall 
be  assessed  under  tha  following  classification : 

Class  1. — Household  and  kitchen  furniture,  tableware, 
libraries,  jewelry,  sewing  machines,  musical  instruments, 
and  all  other  personal  property  of  a  similar  character. 

Class  2.— Farming  implements,  machinery,  wheeled  ve- 
hicles, tools  of  all  kinds,  and  all  other  personal  property 
of  a  like  character. 

Class  3.  —All  kinds  of  live  stock,  including  dogs. 

Class  4.— Steamboats,  ferry  boats  and  other  kinds  of 
water  craft. 

Class  5.-- -The  amount  of  income  derived  from  United 
States  bonds,  and  all  other  stocks  and  bonds  not  taxed  ad 
valorem. 

Class  6.— All  bonds,  except  United  States  bonds,  and 
all  shares  of  stock,  except  when  the  corporate  property  or 
capital  stock  is  assessed  in  lieu  of  the  shares  of  stock  as 
hereinafter  provided  in  Sections  22  and  23  of  this  Act. 

Class  7.— Notes,  duebills,  choses  in  action,  accounts, 
mortgages,  or  any  other  evidences    of    indebtedness    and 


Tax  Digest.  68 

money  on  hand  or  on  deposit,  or  invested  in  any  manner 
in  this  State  or  elsewhere,  not  otherwise  assessed. 

Class  8.— All  other  personal  property  not  hereinbefore  ^so^^^fj^!^" 
designated. 

Class  9.— All  personal  property  which  is  a  part  of  the  ^'i°PbuluieIs!' 
capital  invested  in  the  business  of  a  merchant,  commission 
or  auction  merchant,  factors,  or  manufacturers,  shall  not 
be  assessed  separately  as  personalty,  but  shall  be  assessed 
as  part  of  the  capital  as  provided  in  Section  28  of  this 
Act. 

Class  10.— In  assessing  steamboats  and  ferry  boats  nav- steam^and^^^ 
igating  in  streams  within  or  bordering  on  this   State,   the 
same  shall  only  be    assessed   to  the  extent  of  the  interest 
therein  of  any  person,  company,  corporation,  or  firm  resid- 
ing or  doing  business  in  this  State. 

The  fact  that  any  personal  property  may  be  deposited,  ^i^prop^ty 
incumbered  or  transferred    or    pledged    as    collateral,    or    erSfcum-*^" 
loaned,  or  out  of  the  possession  of  the  owner,  whether  the    ^^^^^  °^  "°*' 
same  be  in  or  out  of  this  State,  shall  not  in  anywise  ex- 
cuse the  same  from  being  listed  and  reported  for  taxation. 
In  assessing  personal  property  the  taxpayer  shall,  in  mak-    • 
ing  out  his  tax  schedule,  state  how  much  insurance  he  car- 
ries on  his  personal  property. 

Sec.  9.     That:   (1)   The  assessors  elected  at  the  regu- Terms  of 

assessors. 

lar  August  election,  1900,  shall  hold  their  office  for  the 
term  of  four  years,  beginning  January  1,  1901.  The  as- 
sessor so  elected  shall  not  be  eligible  to  the  office  of  asses- 
sor more  than  four  years  in  any  term  of  eight  years. 

(2)   In  case  of  vacancies,  the  County  Court  at  its  first  vacancies, 

how  filled. 

session  after  the  vacancy  occurs,  shall  elect  a  successor, 
who  shall  hold  office  until  the  first  of  January  following 
the  next  regular  August  election.  The  successor  shall  be 
elected  by  the  qualified  voters  at  the  first  regular  August 
election  coming  after  the  vacancy,  and  he  shall  hold  from 
the  first  day  of  the  following  January  to  the  close  of  the 
term  for  which  his    predecessor    was    elected.     Provided, 


54  Tax  Digest. 

that  if  the  vacancy  occur  between  the  January  and  April 
terms  of  the  County  Court,  the  County  Judge  or  Chair- 
man shall  appoint, 
counues^hav-       (3)  jj^  each  couuty  having  a  population  of  50,000  or 


assessor. 


over  according  to  the  last  preceding  Federal  census,  there 
shall  be  elected  one  assessor  for  the  whole  county.    In  all 
other  counties  each  civil  district  shall  elect  by  its  quali- 
fied voters  an  assessor  for  each  district. 
Members  (4)  No  member  of  the  County  Court  shall  be  eligible 

county  court  ^     ^  ''  ^ 

not  eligible,   ^q  jjqJ^j  \\^^  officc  of  asscssor  or  deputy  assessor. 

Salaries.  C^)  ^^^  couutics  having  a  population  of  90,000  or  over 

according  to  the  last  preceding  Federal  census,  the  county 
assessor  shall  be  paid  out  of  the  county  treasury  a  salary 
of  $4,000.  In  counties  having  a  population  of  over  50,- 
000  and  under  90,000,  according  to  the  last  preceding  Fed- 
eral census,  the  county  assessor  shall  be  paid  out  of  the 
county  treasury  a  salary  of  $2,500.  In  all  other  counties 
the  district  assessors  shall  receive  such  compensation  as  the 

Salary  district  Couuty  Court  may  fix,  to  be  paid  out  of  the  county  treas- 

assessors. 

ury,  but  in  no  case  shall  their  compensation  exceed  twenty- 
•  five  cents  for  each  person  assessed  with  real  and  personal 
estate  (the  personal  estate  exceeding  $1,000)  and  poll, 
twenty  cents  for  each  person  assessed  with  personal 
estate  only  (exceeding  $1,000  in  value)  and  poll,  fifteen 
cents  for  each  person  assessed  with  real  estate  only,  and 
fifteen  cents  for  each  additional  assessment  of  separate 
realty,  twenty  cents  for  each  person  assessed  with  real 
estate  and  poll,  fifteen  cents  for  each  person  assessed  with 
personal  estate  only  (exceeding  $1,000  in  value)  twenty 
cents  for  each  person  assessed  with  real  and  personal  es- 
tate only  (exceeding  $1,000  in  value,  and  five  cents  for 
each  person  legally  listed  for  a  poll  only).  It  shall  be 
the  duty  of  the  assessor  to  deduct  the  one  thousand  dollars 
exemption  of  personal  property  on  all  assessment  blanks. 

(6)   Whenever  any  county   assessor  finds   that  he   can- 
not, by  devoting  his  entire  time  and  attention  to  the  du- 


Tax  Digest.  65* 

ties  of  the  office,  make  the  assessment  of  property  and  polls 
as  reqired  by  this  Act,  he  is  hereby  authorized  to  appoint 
one  or  more  deputies,  with  the  same  powers,  duties  and  "^p*^'^®^  • 
liabilities  of  the  assessor,  and  they  shall  take  the  same 
oath  required  of  the  assessor.  The  assessor  shall  be  liable 
for  any  malfeasance,  misfeasance  or  nonfeasance  of  his 
deputies.  The  assessor  shall ,  Avithin  ten  days  after  the 
end  of  each  month,  make  affidavit  that  the  employment  of 
such  additional  help  was  necessary,  and  shall  give  the 
name  of  each  deputy  and  the  amount  of  his  compensation, 
and  that  such  compensation  is  reasonable.  Said  affidavit 
shall  be  filed  with  the  County  Court  Clerk,  and  become  a 
part  of  the  public  record.  In  no  case  shall  the  aggregate 
annual  compensation  of  the  deputies  of  any  county  assessor 
exceed  the  salary  of  county  assessor. 

Sec.  10.  That  each  county  assessor  shall,  on  or  be-  Bond, 
fore  the  first  day  of  January  next  succeeding  his  election, 
enter  into  a  bond,  with  two  or  more  good  and  sufficient 
securities,  payable  to  the  State  of  Tennessee,  in  the  sum  of 
seventy-five  thousand  dollars,  and  each  district  assessor 
shall,  in  like  manner,  enter  into  a  bond  in  the  sum  of  five 
hundred  dollars,  payable  to  the  State  of  Tennessee,  to  be 
approved  by  tha  County  Judge  or  Chairman  of  the  County 
Court,  conditioned  that  he  shall  impartially,  honestly  and 
to  the  best  of  his  knowledge  and  ability  assess  all  proper- 
ties at  their  actual  cash  value,  impartially  and  faithfully 
discharge  the  duties  of  his  office,  obey  the  requirements 
of  his  oath  of  office  and  of  the  assessment  laws  of  the  State, 
and  pay  to  the  State  of  Tennessee  all  penalties  of  every 
kind  and  character  incurred  by  him  (or  by  his  deputy  in 
case  of  county  assessor)  and  imposed  by  this  Act,  and  also  Assessor  uabie 
to  be  liable  for  any  willful,  knowing  or  negligent  failure  n^gi^it." 
by  which  any  property  subject  to  taxation  shall  be  or  re- 
main unassessed,  or  be  assessed  at  less  than  its  actual 
cash  value,  and  shall  take  and  subscribe  to  the  following 
oath  of  office  before  the  Judge  or  Chairman  of  the  County 


•  56  Tax  Digest. 

Court,  which  said  oath  shall  be  attached  to  and  filed  with 
said  bond  in  the  office  of  the  Clerk  of  the  County  Court, 

Oath.              \\z.:    "I, ,  assessor  (or  deputy  assessor),  of  prop- 
erty and  polls  of  the  county  of (and  civil  district 

of ,  in  case  of  district  assessor).  State  of  Tennes- 
see, do  solemnly  swear  (or  affirm)  that  I  will  report  priv- 
ileges; that  I  will  assess  all  property,  real  and  personal 
and  mixed,  at  its  actual  cash  value,  and  all  polls  of  said 

county  of (or  district ,  in  county  of 

,  in  case  of  district  assessor),  to  the  best  of  my 

knowledge  and  ability,  without  fear,  favor  or  affection; 
that  I  will  administer  the  oath  of  affirmation  required  by 
law,  or  have  the  same  administered,  to  all  persons  listing 
property;  that  I  will  diligently  inquire  so  that  no  person 
shall  be  passed  over,  or  shall  fail  to  have  an  opportunity 
to  give  a  list  of  his  taxable  property,  and  furnish  taxpay- 
ers schedules,  as  required  by  law;  that  I  will  truly  report 
all  persons  who  shall  fail  or  refuse  to  list  their  taxable 
property,  or  who  have  to  my  knowledge  given  in  a  false 
or  fraudulent  list;  and  that  I  will  faithfully,  impartially 
and  honestly  discharge  my  duties  as  assessor,  according  to 
law,  to  the  best  of  my  Imowledge  and  ability;  and  that  I 
will  administer  the  oath  in  person  to  all  property  owners, 
as  the  law  requires,  when  practicable ;  and  that  I  will  not 
assess  or  list  any  person  with  property  or  poll  solely  by 
substitution  or  copy  from  former  assessment.     So  help  me 

God. ,  Assessor. 

** Sworn  to  and  subscribed  before  me  this  —  day  of  — ." 

Oath  of  Each  deputy  assessor  shall  likewise  take  his  oath  and  file 

deputy.         ^j^g  same  with  the  County  Court  Clerk  before  entering  upon 
the  discharge  of  his  duties. 

Each  assessor,  when  he  makes  his  report  of  his  assess- 
ment list  to  the  County  Court  Clerk,  hereinafter  provided, 
shall  accompany  the  same  with  the  following  oath,  to  be 
made  and  subscribed  to  before  the  Judge  or  Chairman  of 
the  County  Court,  and  file  in  the  office  of  the  Clerk  of  the 


Tax  Digest.  67 

County  Court,  viz.:    **I, ,  assessor  of  the  county oath when 

assessment  is 

of (or  district ,  of  the  county  of ),    fli^d. 

State  of  Tennessee,  do  solemnly  swear  (or  affirm)  that  I 
have  set  out  in  the  foregoing  assessment  lists  all  the  prop- 
erty, real  and  personal,  and  all  the  privileges  and  polls 
in  said  county  of (or  district  of),  as  far  as  ascer- 
tainable, to  the  true  owners  thereof,  and  that  I  have  re- 
quired lists  to  be  filled  and  filed  and  sworn  to  by  all  prop- 
erty holders,  or  their  agents  or  attorneys,  and  reported 
such  as  have  not  done  so  to  the  District  Attorney,  and  re- 
ported lists  of  all  parties  liable  for  polls,  and  that  I  have 
estimated  the  value  of  all  property,  real  and  personal,  or 
mixed  at  its  actual  cash  value,  as  prescribed  by  law,  to  the 
best  of  my  knowledge  and  ability,  without  fear,  favor  or 
affection ;  and  that  I  have  faithfully  discharged  my  duties 
and  kept  my  oath  of  office  as  assessor,  according  to  law,  to 
the  best  of  my  knowledge  and  ability.  So  help  me  God. 
''Sworn  to  and  subscribed  before  me  this  —  day  of  — ." 
Each  deputy  assessor  shall  take  and  file  with  the  County  q^^j^  deputy 
Court  Clerk  said  oath  of  office  upon  completion  of  his  du-  ^^^^^^°^- 
ties  as  assessor. 

It  is  hereby  declared  unlawful  for  any  assessor  or  dep- shaii  not  act 

till  oath  is 

uty  assessor  to  enter  upon  or  undertake  the  performance    taken, 
of  the  duties  of  an  assessor  without  first  taking  said  pre- 
liminary oath  of  office,  or  to  fail,  neglect,  or    refuse    to 
take  and  accompany  the  said  report  of  his  assessment  lists 
with  the  subsequent  oath  heretofore  prescribed.     It    shall  Judge  or  cicrk 
be  the  duty  of  the  Judge    or    Chairman    of    the    County    failure. 
Court  and  of  the  Clerk  of  the  County  Court  to  promptly 
report  to  the  District  Attorney,  or  to  a  revenue  agent  of 
the  State,  any  failure,  neglect  or  refusal  of   any   assessor, 
or  deputy  assessor,  to  comply  with  the  foregoing  require- 
ments of  this  Act.     It  shall  be  unlawful  for  any  assessor 
or  deputy  to  willfully,  knowingly  or  negligently  permit 
or  allow  any  property  subject  to  taxation  to  be  or  remain 
unassessed  or  omitted  from  assessment,    or    to    willfully, 


58 


Tax  Digest. 


Duties  of 
assessors 
and  district 
attorneys. 


District  attor- 
neys must 
prosecute 
persons  fail- 
ing to  make 
schedule. 


County  Judge 
or  Cnairman 
shall  read 
bond  to 
assessors. 


knowingly  or  negligently  assess  any  property  at  less  than 
its  cash  value,  or  to  assess  any  property  or  poll  solely  by 
substitution  or  copy  from  former  assessment.  It  shall  be 
the  duty  of  each  assessor  to  make  out  a  full  and  complete 
list,  and  transmit  the  same  to  the  District  Attorney  of  the 
district  of  all  taxpayers  within  his  jurisdiction  who  shall 
have  failed  or  refused  to  take  the  oath  or  affirmation  re- 
quired by  law  to  tax  schedules,  and  also  of  all  taxpayers 
who  shall  have  refused,  failed  or  neglected  to  return,  as 
prescribed  by  law,  such  tax  schedules  to  the  assessor. 
Such  list  shall  be  prepared  and  forwarded  at  the  same 
time  the  assessment  lists  are  returnable  by  law  to  the 
County  Court  Clerk.  It  shall  be  the  duty  of  the  District 
Attorney,  upon  the  reception  of  such  lists  transmitted  to 
him  by  the  assessor,  to  ex  officio  prosecute  such  persons  as 
are  included  in  the  same  for  the  misdemeanor  prescribed 
by  this  Act.  It  shall  be  unlawful  for  any  assessor  to  fail, 
refuse  or  neglect  to  make  out  such  list  and  transmit  the 
same  to  the  District  Attorney  as  herein  required. 

It  shall  be  a  misdemeanor  in  office  for  the  District  At- 
torney to  negligently  fail  or  refuse  to  prosecute  such  per- 
sons reported  to  him  in  said  list.  It  shall  be  unlawful  for 
any  assessor  or  deputy  to  willfully,  knowingly  or  negli- 
gently assess  any  property  subject  to  taxation  in  the  names 
or  the  initials  of  any  other  than  the  real  and  true  owner 
thereof,  and  for  each  of  such  offenses  he  shall  be  fined  not 
less  than  five  ($5)  dollars  nor  more  than  twenty  ($20) 
dollars.  It  shall  be  unlawful  for  any  assessor  or  deputy 
to  fail,  refuse  or  neglect  to  perform,  obey,  and  observe 
any  duty  or  requirement  of  this  Act,  not  above  declared 
unlawful. 

Before  any  County  Judge  or  Chairman  shall  approve 
or  accept  of  any  bond  of  any  assessor  he  shall  read  the 
bond  required  of  the  assessor  to  the  assessor  and  his 
sureties,  and  direct  their  attention  to  the  duties  and  pen- 
alties prescribed  by  this  Act.    It  is  hereby  declared  a  mis- 


Tax  Digest.  69 

demeanor  in  office  for  any  County  Court  Clerk  to  fail  or 
neglect  to  keep  and  preserve  such  bonds  in  a  well  bound 
book,  or  for  the  County  Judge  or  Chairman  to  accept  or 
approve  of  any  bond  herein  designated,  without  complying 
with  the  foregoing  provisions. 

Sec.  11.  That  it  shall  be  the  duty  of  each  assessor  to  ^Sf]'^^";* 
add  up  all  columns,  showing  number  of  acres  assessed 
and  value,  number  of  town  lots  assessed  and  their  value, 
value  of  personal  property  assessed,  and  total  value  of  all 
property  assessed  in  his  district  or  ward,  before  his  books 
shall  be  received  by  the  Clerk.  Each  district  and  county 
assessor  of  the  State  shall,  on  or  before  the  first  day  of 
January  following  their  election,  execute  and  enter  into  New  bonds, 
a  new  bond  in  the  amounts  now  provided  by  law,  and 
conditioned  as  directed  in  this  Act  ;•  and  it  shall  be  unlaw- 
ful after  said  date  for  any  assessor  to  perform  the  duties 
of  assessor  without  giving  such  bond,  and  in  case  such 
bond  is  not  made  by  said  date,  his  office  shall  become  va- 
cant, and  be  filled  as  is  now  or  may  then  be  provided  by 
law. 

Sec.  12.     That  it  shall  be  the  duty  of  the  Judge  or  county  judge 

*>  ^  should  hold 

Chairman  of  the  County  Court  to  call  together  all  the  as-  ^slessofs''*^ 
sessors  of  his  county  in  a  meeting  to  be  held  at  the  court- 
house the  second  Monday  in  December  preceding  the  year 
in  which  the  biennial  assessment  of  realty  is  made,  for  the 
purpose  of  ascertaining  the  duties  of  assessors  in  assess^ 
ing  property.  It  shall  be  the  duty  of  each  assessor  in  the 
county  to  attend  this  meeting,  and  at  said  meeting  said 
assessors  shall  read,  examine,  and  familiarize  themselves 
with  the  law  pertaining  to  their  duties  and  the  assessment 
of  properties,  and  ascertain  such  information  and  adopt 
such  methods  as  will  be  calculated  to  enable  them  to  prop^ 
erly  assess  all  properties  in  the  county. . 

Sec.  13.  That  it  shall  be  the  duty  of  the  assessor  in 
person  in  case  of  district  assessors,  and  in  person  or  by 
deputy  in  case  of  county  assessors,  viz. : 


60  Tax  Digest. 

^?sitKireait'*  (^)  "^^  ^^  ^^  ^^^®  premises  and  exatnine  realty  to  be 
assessed,  and  for  failure  so  to  do  shall  be  fined  not  less  than 
$5  and  not  more  than  $10  in  each  case. 

Must  see  each  /o\     n^  n  i      ,  •!•  •        i  • 

taxpayer.  (z)    io  personally  see  each  taxpayer  residing  m  hif. 

county  or  district,  or  his  agent  or  attorney  and  talie  his 
personal  statement  (filled  out  in  the  blank  schedule  here 
after  mentioned)  of  all  property  of  such  taxpayer,  whether 
the  same  be  real,  personal,  or  mixed,  without  regard  to 
any  exemptions.  If  anv  taxpayer  is  a  nonresident  or 
if  the  owner  cannot  be  found  or  seen  after  diligent  search, 
the  assessor  shall  fill  out  such  statement,  sign  and  indorse 
on  the  same  that  the  taxpayer  could  not  be  found  after 
diligent  search.  In  such  case  it  shall  be  his  duty  to  ex- 
amine any  person  whom  he  may  have  reason  to  believe 
has  any  knowledge  or  information  a,s  to  the  property  of 

ter  oaths.  tlic  taxpayer.  For  such  purpose  he  shall  have  the  power 
to  administer  oaths  and  compel  any  witness  to  answer, 
and  it  shall  be  the  duty  of  any  person  to  answer  when 
cajled  upon  to  do  so  by  any  assessor  or  his  deputy. 

Assessors  and  deputy  assessors  shall  have  like  powers, 
and  perform  like  duties  when  there  is  any  reason  to  be- 
lieve or  suspect  any  taxpayer  has  withheld  or  concealed 
from  such  schedule  any  property,  or  failed  to  list  any 
property,  which  may  be  done  by  questions  put  to  the  tax- 
payer, his  agent,  attorney,  or  any  other  person. 

Any  person  swearing  falsely  or  corruptly  or  knowingly 

Perjury  to  .  '  .  i  i      i    i 

swear  falsely  m  an\  material  statement  in  such  schedule,  or  to  any 

to  schedule.  •' 

statement  made  as  a  witness  to  such  assessor,  or  deputy 
assessor,  shall  be  guilty  of  perjury  and  indicted  for  the 
same. 

Any  witness  refusing  to  take  such  oath  or  make  such 
answers  when  called  upon  by  the  assessor  to  do  so  shall 
be  guilty  of  a  misdemeanor,  and  upon  conviction  shall  be 
fined  not  less  than  $10  nor  more  than  $50.  Such  as- 
sessor or  deputy  assessor  shall  reduce  to  writing  such 
statements  as  may  be  made  by  any  property  holder  or 


Tax  Digest.  61 

•vitDess,  under  the  foregoing  provisions,  and  file  the  same 
with  the  County  Court  Clerk. 

It  shall  be  the  duty  of  the  taxpayer,  his  agent,  or  attor-  ^p^yerVto " 
ufy,  to  fill  out,  or  have  the  assessor  or  deputy  to  fill  out  schedule. 
for  him,  the  schedule  hereafter  provided  for,  and  the  as- 
sessor or  deputy  assessor  shall  require  an  oath  to  be  made 
to  the  same  personally  before  him  or  before  some  Justice 
of  the  Peace  by  said  taxpayer,  or  the  agent  or  attorney  of 
such  taxpayer,  to  the  correctness  of  the  items  and  the 
questions  therein,  and  that  said  schedule  fully  and  truly 
and  without  evasion,  reser\^ation,  or  concealment  sets  out 
all  properties  of  every  kind  and  character  of  the  taxpayer 
Of  property  holder  therein  named,  and  for  said  purpose 
CMch  assessor  and  deputy  assessor  is  invested  with  the 
pov/ers  to  administer  such  oath. 

Said  oath  shall  be  entered  on  such  schedule  beneath  the  Taxpayer  not 

to  value  list. 

same,  and  subscribed  and  sworn  to  by  the  party  listing, 
but  nothing  in  this  Act  shall  be  construed  as  requiring  the 
person  listing  the  property  to  make  oath  to  the  value  of 
the.  property,  but  shall  be  the  duty  of  such  assessor  to  ex- 
amine into  and  compute  the  actual  cash  value  for  taxa- 
tion of  the  property  contained  in. the  list  made  out  by 
himself  or  the  taxpayer,  or  the  agent  or  attorney  of  the 
taxpayer.  It  shall  be  a  misdemeanor  for  any  taxpayer, 
or  the  attorney  or  agent  of  any  taxpayer,  to  fail,  neglect, 
or  refuse  to  fill  out  or  have  filled  out  the  sche^lule  or  list, 
hereafter  provided  for,  or  fails,  refuses,  or  neglects  to 
ttki.  and  subscribe  to  the  oath  or  affirmation  required  to 
such  tax  schedules,  or  t(^  fail  to  return  the  same  to  the 
at'itssor,  as  prescribed  by  law,  which  misdemeanor  shall, 
upon  conviction,  be  punishable  by  a  fine  of  not  less  than 
$10  nor  more  than  $50.  It  shall  be  the  duty  of  the  as- 
sessor or  deputy  assessor  to  furnish  taxpayers  with  the 
schedule,  hereafter  provided  for,  and  demand  or  require 
such  taxpayer,  or  the  agent  or  attorney  of  such  taxpayer, 
to  fill  out  such  schedule  and  to  take  and  subscribe  to  the 
oath  required  to  be  made  to  the  same. 


63  Tax  Digest. 

^TsSedb^  Sec.  14.  That  the  assessor  shall  assess  the  property 
districts^^  in  each  district  and  ward  separately,  and  to  this  end  he 
shall  proceed  to  assess  the  property  in  a  district  or  ward, 
commencing  at  some  comer  or  outside  point  of  the  dis- 
trict or  ward,  and  assess  it  in  rotation,  as  it  joins  or  lies 
contiguous  to  the  property  first  assessed,  and  shall  proceed 
in  the  regular  manner  until  he  shall  have  made  the  cir- 
cuit of  the  district  or  ward,  and  he  shall  enter  each  assess- 
ment in  suitable  books  (by  districts  and  wards)  to  be  fur- 
nished by  the  County  Court. 

^i?nrchang7d.  Provided,  that  the  assessment  made  by  the  district  as- 
sessors or  the  county  assessors,  as  the  case  may  be,  of  the 
new  county  on  the  real  and  personal  property  in  the  dis- 
tricts or  parts  of  districts,  which  formerly  constituted  a 
part  of  the  old  county  and  which  was  owing  a  debt  at  the 
time  of  the  formation  of  said  new  county,  shall  b©  and 
constitute  the  assessment  for  said  old  county  for  the  pur- 
pose of  taxation  to  pay  said  debt  or  the  interest  thereon, 
and  it  shall  be  the  duty  of  the  County  Court  Clerk  in  and 
for  said  new  county  to  furnish  said  assessment  to  the 
County  Court  Clerk  of  said  old  county,  within  twenty 
days  after  the  same  has  been  passed,  upon  by  the  Board 
of  Equalizers  of  said  new  county,  provided  that  said  as- 
sessment shall  be  copied  by  said  County  Court  Clerk  of 
said  old  county  in  the  office  of  the  County  Court  Clerk  of 
said  new  county,  and  the  copy  of  said  assessment  when  so 
made  shall  be  a  legal,  valid,  and  binding  assessment  when 
so  made  in  all  respects,  and  to  all  intents  and  purposes  as 
is  the  assessment  in  the  said  counties,  from,  which  the  same 
are  copied. 

Suit  cannot  be  Sec.  16.  That  in  any  suit  hereafter  brought  in  any 
iisted^°^  of  the  courts  of  this  State  upon  any  note,  bill,  bond,  or 
other  chose  in  action,  subject  to  taxation  under  the  pro- 
visions of  this  Act,  it  shall  be  competent  for  any  defend- 
ant to  such  action  to  allege  and  show  in  defense  that  such 
note,  bill,  bond,  or  other  chose  in  action  was  not  given  in 


Tax  Digest.  63 

or  included  in  the  owner's  assessment  for  taxation  for  the 
preceding  year ;  and  upon  such  defense  being  established 
to  the  satisfaction  of  the  justice,  court,  or  judge,  trying 
the  case,  the  owner  or  holder  bringing  suit  upon  said  note, 
bond,  bill,  or  other  chose  in  action,  shall  be  taxed  with  all 
the  court  costs  of  the  case,  and  the  said  court  shall  declare 
in  rendering  such  judgment  a  lien  in  favor  of  the  State, 
cx>unty,  or  municipality,  to  which  said  unpaid  taxes  are 
shown  to  be  payable;  said  lien  to  be  discharged  by  a  re- 
lease on  the  docket  of  said  court,  showing  the  payment  of 
the  said  taxes;  said  release  to  be  executed  by  the  proper 
tax  collecting  officer  or  officers;  provided,  all  renewals  of 
notes,  bills,  bonds,  or  other  choses  in  action  shall  be  treated 
as  one  continuous  debt;  and,  provided,  further,  that  un- 
settled accounts  shall  not  be  included  in  this  section ;  pro- 
vided, this  section  shall  not  be  held  to  apply  to  existing 
contracts  prior  to  April  25,  1901. 

Sec.  16.  That  it  is  hereby  made  the  duty  of  the^rpJepa're 
Comptroller  of  the  Treasury  of  the  State  to  prepare  as-  ^°^®^"'®^- 
sessment  schedules  and  furnish  the  same  to  the  various 
County  Court  Clerks  in  this  State,  who  shall  in  turn'  fur- 
nish the  same  to  the  assessor.  The  schedules  shall  be  so 
prepared  as  to  conform  to  the  different  classifications  of 
assessments  provided  for  in  this  Act.  The  schedules  shall 
contain,  Avith  others,  the  following  questions : 

(1)  How  many  acres  of  land  do  you  own?     In  what^Seduie. 
civil  or  surveyor's  district  is  it  located  ?     How  bounded  ? 

What  improvements  thereon  ? 

(2)  How  many  town  lots  do  you  own?  In  what  town 
located  ?  What  is  the  number  of  front  feet  and  depth  of 
your  lots  ?     Are  they  improved  ? 

(3)  Has  your  lot  or  land  been  sold  at  a  fair,  voluntary 
sale  within  the  last  two  years  ?  What  was  the  sale  value 
and  terms  of  sale  ? 

(4)  The  classification  of  personalty,  as  set  out  in  Sec- 
tion 8  of  this  Act  ? 


64  ^  Tax  Digest. 

(5)   What  is  your  age?     What  is  your  true  name  and 

initials?     What  is  your  color   (W  for  white  and  C  for 

colored)  ?     Are  you  liable  for  poll  tax?     If  not,  give  the 

specific  reasons  why  not. 

furnish  Said  Comptroller  shall,  in  conformity  with  the  provis- 

schednlesto     .  /.    i  •       a  •      ti  t    i-  •tit 

corporations,  lons  of  this  Act,  lu  like  manner  prepare  and  furnish  sched- 
ules to  be  used  by  tlie  assessor  in  assessing  corporate  prop- 
erty and  sliares  of  bank  stock,  as  set  out  in  Sections  22, 
23,  and  25  of  this  Act.  All  schedules  prepared  by  the 
Comptroller  in  conformity  with  this  Act  shall  have  a]> 
pended  to  the  schedule  the  respective  oaths  prescribed  by 
this  Act. 

'^'mustbegiven  ^'^^'  1'^-  That  persous  actiug  as  executors,  adminis- 
in  by  agents,  ^j-at-ors,  guardiaus,  agents,  attorneys,  clerks  of  any  court, 
or  in  any  fiduciary  capacity  whatever,  shall  make  a  re- 
turn of  the  property,  moneys,  credits,  and  effects  held  or 
controlled  by  them  in  any  of  said  capacities,  separate  from 
their  individual  returns,  showing  the  names  of  the  person 
or  persons  for  whose  use  and  benefit  such  is  held,  and 
the  same  shall  be  listed  separately  for  taxation ;  provided, 
that  every  such  trust  estate  shall  be  entitled  to  the  same 
exemption  as  if  owned  by  a  single  taxpayer. 

Penalty  for  Sec.   18.     That  in  all  cases  where  any  person  or  per- 

sons acting  in  a  fiduciary  capacity,  company,  firm,  corpo- 
ration, agent,  or  attorney,  shall  fail,  neglect,  or  refuse  to 
return  to  the  assessor  the  schedule  of  property  for  taxa- 
tion, as  provided  for  in  this  Act,  the  assessor  shall  report 
in  writing  the  fact  to  the  Chairman  or  Judge  of  the  Coun- 
ty Court,  who  shall  cite  the  person,  agent,  attorney,  firm, 
ofiicar,  officers  of  the  company  or  corporation,  before  him, 
and  shall  demand  of  them  to  answer  the  questions  here- 
tofore provided  in  this  Act,  under  oath  or  affirmation,  and 
shall  have  power  to  punish  for  contempt  for  failure  to 
answer;  and  if  the  refusal  to  answer  is  persisted  in,  the 

Judge  or  chair-  Judi>'e  or  Chairman  shall  make  such  an  assessment  in  such 

man  to  make  ^ 

whlS^™^°*'    ^^ses  from  the  best  information  that  he  can  obtain,  and 


Tax  Digest.  65 

such  assessment  shall  be  prima  facie  evidence  as  to  the 
value  and  ownership  of  the  property ;  and  the  costs  accru- 
ing by  i^roceedings  under  this  section  shall  be  paid  by  and 
be  charged  against  the  taxpayers  and  upon  the  property. 

Sec.  19.  That  the  assessor  shall  make  a  report  to  the  A^,^f/,f^5«J^\J«; 
County  Court  Clerk  of  said  assessment  list  on  or  before  "[ j\me°"^'^^ 
the  first  Monday  in  June  in  each  year,  as  to  the  personalty, 
privileges,  and  polls,  and  on  or  before  the  first  Monday  in 
June  every  two  years  as  to  realty,  and  turn  over  his  books 
to  said  Clerk,  which  shall  be  filed  by  him  and  carefully 
preserved,  to  be  acted  upon  by  the  Board  of  Equalization, 
to  he  appointed,  as  hereinafter  provided;  and  said  books 
i  and  lists  are  to  be  preserved  as  a  part  of  the  office  re<Jords 
of  the  office  of  said  Clerk. 

Sec.  20.  That  if  any  improvement  to  the  value  of  ^«*«^«*''"«°*'' 
$200  or  more  on  any  real  estate  shall  be  destroved  by  fire 
L  or  flood,  or  other  casualty,  then  the  owner  thereof  may,  on 
I  his  application  to  the  County  Court  Clerk,  have  the  real 
estate  so  damaged  reassessed  by  the  assessor,  and  such  re- 
assessed valuation  shall  be  substituted  on  the  assessment  • 
roll  in  place  of  the  original  assessment. 

Sec.  21.     That  it  shall  be  the  duty  of  the  assessor,  in  ^'^P^^^^^^^°^^''f 

making  his  annual  assessment  of  personal  property,  to  as-    Ss's^e'd. 

■        certain  whether  or  not  any  permanent  improvements  have 

been  placed  upon  any  real  estate  previously  assessed,  so  as 

to  increase  the  value  thereof,  to  the  amount  of  $200  or 

more,  and  in  such  case  he  shall  reassess  such  real  estate, 

talcing    into    consideration   the    value   thereof,    resulting 

from  permanent  improvements,  which  assessments  shall, 

in  all  cases,  be  made  as  of  the  tenth  day  of  January  of  the 

jear  of  whieh  the  assessment  is  made.     The  assessor  shall 

also,  in  making  his  annual  assessments  of  personal  prop- 

ertv,  ascertain  all  changes  in  the  ownership  of  real  estate 

since  the  last  assessment  of  such  real  estate,  and  in  such 

m^    cases  he  shall  report  with  his  assessment  the  name  of  the 

^L  prevjous  owner  of  such  real  estate  and  the  name  of  th^ 

I 


6Q 


Tax  Digest. 


Changes  of 
ownership 


present  owner  thereof,  and  if  the  change  in  ownership 
applies  to  the  entire  real  estate,  no  change  shall  be  made 
in  the  assessed  value  thereof :  but  the  change  of  ownership 
si  sll  be  noted  upon  the  assessor's  book  and  the  trustee^s 
tax  book.  If  a  part  of  the  real  estate  in  any  case  has 
changed  ownership,  or  has  different  owners  than  that  | 
shown  in  the  former  assessment,  then  the  assessor  shall 
fix  the  value  of  each  owner  in  such  real  estate,  the  ag- 
gregate of  all  of  which  shall  be  the  same  as  the  assess- 
mert  to  the  original  owner,  unless  said  real  estate,  or  some 
portion  thereof,  has  been  enhanced  in  value  by  permanent 
improvements,  or  its  value  decreased  by  the  destruction  of 
permanent  improvements,  in  which  case  a  reassessment 
shall  be  made  so  as  to  fix  the  value  as  of  the  tenth  day  of 
January,  for  which  the  assessment  is  made,  and  all  changes 
in  ownership  of  real  estate,  together  with  the  description 
of  the  real  estate  after  the  change  of  o^vnership,  shall  be 
Error  on  books  '^^^^  ^J  ^hc  Clerk  of  the  County  Court  on  the  assess- 
ment roll,  and  also  upon  the  trustee's  tax  books;  that 
wlienever  there  is  an  error  in  the  books  of  a  trustee  or 
municipal  collector,  in  the  valuation  or  description  of 
property,  where  the  same  occurs  in  an  error  in  trans- 
cribing the  books,  or  other  error  material  to  valuation  oi 
description,  the  assessor  shall  certify  the  facts  to  the  trus- 
tee or  municipal  collector,  who  shall  receive  the  tax  on  the 
collected  valuation  and  report  the  difference  in  his  errors 
and  releaseui^nt  list,  or  shall  make  such  other  corrections 
as  such  certificate  may  show  right  and  proper. 

Sec.  22.  That  every  quasi-nublic  corporation  doing 
business  and  being  operated  in  this  State,  such  as  gas 
works,  watersvorks,  electric  light,  street  railroad,  and 
dummy  railroad  companies,  and  all  other  corporations 
public  in  their  character,  and  which  possess  rights,  fran- 
chises, and  privileges,  shall  pay  an  ad  valorem  tax  upon 
the  actual  cash  value  of  its  corporate  property,  including 
its  franchises,  easements,  incorporeal  rights,   and  privi- 


1 


of  Trustee. 


Quasi  public 
corpora- 
tions, how 
assessed. 


Tax  Digest.  67 

leges,  and  all  other  corporate  property,  which  said  value 
shall  not  be  assessed  at  less  than  the  aggregate  actual  cash 
value  of  both  its  shares  of  stock  and  bonded  debt,  and 
which  said  value  shall  be  computed  by  looking  to  and  con- 
sidering the  market  value,  and  if  no  market  value,  the 
actual  value  of  such  stocks  and  bonds  to  the  corporation ; 
provided,  however,  that  the  assessment  and  taxation  of 
said  corporate  property  or  capital  stock  shall  be  in  lieu 
of  anv  assessment  or  taxation  of  the  shares  of  stock  or 
bonds,  either  to  the  corporation  or  the  owners  thereof; 
and,  provided,  also,  that  the  assessed  value  of  the  cor- 
porate realty  and  tangible  personalty  otherwise  assessed 
shall  be.  deducted  in  making  the  assessment  from  the  value 
of  the  corporate  property  or  capital  stock.  Real  estate 
and  tangible  personalty  of  any  corporation  defined  in  this 
section  shall  be  assessed  in  the  same  mode  and  manner, 
and  where  situate,  as  other  real  estate  and  tangible  per- 
sonalty. In  computing  the  value  of  and  assessing  corpo- 
rate property  or  capital  stock  under  this  section,  the  as- 
sessed value  of  real  estate  and  tangible  personalty  shall  be 
deducted  from  the  aggregate  actual  cash  value  of  the  cor- 
porate property  or  capital  stock,  and  the  remainder  shall 
constitute  the  value  upon  which  the  assessment  shall  be 
based.  The  value  of  the  capital  stock  or  corporate  prop*- 
erty,  as  used  in  this  section,  shall  be  construed  as  includ- 
ing all  tangible  and  intangible  and  franchise  values.  All  ^  uons^.^'^"^*" 
corporations,  foreign  or  domestic,  other  than  those  herein- 
before designated  in  this  section  and  in  the  proviso  to  this 
clause,  shall  be  assessed  in  the  same  mode  and  manner  as 
quasi-public  corporations,  set  out  in  this  section ;  provided, 
however,  this  section  shall  not  be  construed  as  including 
railroad,  telegraph,  telephone,  building  and  loan,  insur- 
ance, manufacturing,  banking  companies  or  corporations, 
as  are  set  out  in  Sections  23  and  25  of  this  Act,  the  as- 
sessment of  such  companies  or  corporations  being  other- 
wise provided  for  in  tliis  and  in  said  sections.  * 


68  Tax  Digest. 

^mf  oSt  sche-       ^^^  *^^  purpose  of  assessing  quasi-public  and  other  cor- 
duie.  porate  property  defined  in  this  section,  the  president,  or 

chief  officer  in  charge  of  and  operating  the  business,  shall 
fill  out  and  furnish  to  the  assessor,  under  oath  and.  in 
writing,  an  assessment  schedule  (to  be  returned  by  the 
assessor  to  the  County  Court  Clerk  for  preservation), 
which  schedule  shall  contain  the  following  questions,  viz: 

Questions.  ^-^^   rj^j^^  amount  of  stock  authorized,  the  number  of 

shares  into  which  such  stock  is  divided,  and  the  amount  of 
stock  paid  up,  and  the  number  of  shares  issued. 

(2)  The  market  value,  and  if  no  market  value,  the 
actual  value  of  such  shares  of  stock,  and  what  the  same 
can  be  sold  for  on  the  market. 

(8)  The  amount  of  the  outstanding,  bonded  debt,  if 
any,  the  rate  of  interest  borne  by  the  same,  and  whether 
the  interest  is  paid  or  in  default. 

(4)  The  market  value,  if  any,  and  if  no  market  value, 
the  actual  value  of  such  bonded  debt. 

(5)  What  dividends  have  been  paid  on  stock  in  tlie  last 
two  years,  and  what  surplus,  if  any,  on  hand. 

(6)  An  itemized  statement  of  all  the  tangible  personal 
property  in  each  county,  district,  or  ward,  where  the  same 
is  situate,  and  the  assessed  value  of  each  item,  and  an 
itemized  statement  of  all  real  property,  where  the  same 
is  situate,  and  the  assessed  value  of  each  item,  and  a  cer- 
tified copy,  as  set  out  in  Section  24  of  this  Act. 

(7)  An  itemized  statement  of  all  stocks  and  bonds,  se- 
curities, notes,  accounts,  and  choses  in  action,  owned  or 
held,  whether  the  isame  be  uninciunbered  or  transferred  or 
deposit-ed,  or  used  as  collateral,  wherever  the  same  may  be 
situate,  and  also  all  moneys  on  hand,  or  on  deposit,  wher- 
ever tJie  same  may  be  situated. 

(8)  Such  other  facts  pertaining  to  the  value  of  the 
property  as  may  be  demanded  or  deemed  necessary  or  ma- 
terial by  tlie  assessor.     The  assessor  shall,  in  the  prem- 

•  ises,  have  full  power  and  authority  to  examine  witnesses; 


Tax  Digest.  69 

to  inspect  or  require  the  production  of  books  or  papers; 
to  obtain  and  consider  any  evidence  other  than  that  con- 
tained in  said  statement  that  he  may  deem  material  or 
nexjessary.  The  assessor  shall  visit  and  inspect  the  prop- 
erty whenever  practicable,  inform  himself  as  to  the  value 
of  same,  obtain  all  necessary  or  material  evidence  of  the 
value  of  the  property,  and  of  the  shares  of  stock,  and  of  the 
lx>nded  debt,  either  from  the  statement  required  in  this 
Act  or  from  such  other  sources  as  he  may  deem  proper  or 
necessary. 

Sec.  23.  That  all  persons,  copartners,  and  joint  stock  Manufactured 
companies  engaged  in  the  manufacture  of  any  goods,  exempt, 
wares,  merchandise,  or  other  articles  of  value,  shall  pay 
an  ad  valorem  tax  upon  the  actual  cash  value  of  the  prop- 
erty, real,  personal,  or  mixed,  which  is  used  and  held 
for  the  purpose  of  manufacturing,  preparing,  completing, 
and  finishing  goods,  wares,  and  merchandise,  and  the  ar- 
ticles in  the  manufacture  of  which  the  parties  aforesaid 
shall  be  engaged;  provided,  the  value  of  articles  manu- 
factured from  the  produce  of  the  State  in  the  hands  of  the 
manufacturer  shall  be  deducted  in  assessing  the  property. 

Each  manufacturing  corporation,  either  foreign  or  do- ^^j^^^^^^^^^j 
mestic,  shall  pay  an  ad  valorem  tax  upon  the  actual  cash  fJancWses. 
value  of  its  capital  stock  or  corporate  property,  including 
its  franchises,  easements,  incorporeal  rights  and  privileges, 
^and  all  other  corporate  property,  which  said  value  shall 
not  be  less  than  the  actual  cash  value  of  both  its  shares 
of  stock  and  it-s  bonded  debt,  and  which  said  value  shall 
be  computed  by  looking  to  and  considering  the  market 
value,  and  if  no  market  value,  the  actual  value  of  such 
stocks  and  bonds;  provided,  however,  tJiat  the  assessment 
or  taxation  of  said  corporate  property  or  capital  stock 
shall  be  in  lieu  of  any  assessment  or  taxation  of  the  shares 
of  stock  or  bonds,  either  to  the  corporation  or  to  the  ovsm- 
ers  thereof ;  provided,  also,  tliat  the  assessed  value  of  the 
corporate  realty  and  tangible  personal  property  otherwise 


TO  Tax  Digest. 

assessed,  and  in  the  caso  of  manufacturers,  the  value 
the  article  manufactured  from  tlie  produce  of  the  State 
in  the  hands  of  the  manufacturer,  shall,  in  making  the 
assessment,  be  deducted  from  the  value  of  the  capital 
stock  or  corporate  property, 
corporauons.  Real  cstatc  and  tangible  personal  property  of  any  cor- 
poration defined  in  this  section  shall  be  assessed  in  the 
same  mode  and  manner,  and  where  situate,  as  other  real 
estate  and  tangible  personalty.  In  computing  the  value 
of  and  assessing  corporate  property  or  capital  stock  un- 
der this  section,  the  assessed  value  of  real  estate  and  tangi- 
ble personalty,  and  in  the  case  of  manufacturers,  the 
actual  cash  value  of  articles  manufactured  from  the  pro- 
duce of  the  State  in  the  hands  of  the  manufacturer,  shall 
be  deducted  from  the  aggregate  actual  cash  value  of  the 
corporate  property  or  capital  stock,  and  the  remainder 
shall  constitute  the  value  upon  which  the  assessment  shall 
be  based. 

The  value  of  the  capital  stock,  or  corporate  property  as 
used  in  this  section,  shall  be  construed  as  including  all 
tangible  and  intangible,  or  franchise  values. 
Value,  how  ^  For  the  purpose  of  assessing  property  defined  in  this 
section,  the  assessor  shall  require  the  owner,  operator,  busi- 
ness partner,  president,  or  other  official  in  charge  of  or 
operating  the  business  to  fill  out  and  furnish  to  the  as- 
sessor, under  oath,  send  in  writing,  an  assessment  schedule . 
(to  be  returned  by  the  assessor  to  the  County  Court  Clerk 
for  preservation),  which  schedule  shall  contain  the  fol- 
lowing questions,  viz. : 

(1)  Is  the  business  owned  and  operated  by  a  person, 
a  copartnership,  a  joint  stock  company,  or  a  corporation  ? 

(2)  Amount  of  capital  stock  authorized,  number  of 
shares  into  which  the  capital  stock  is  divided,  amount  of 
stock  paid  up,  and  number  of  shares  issued. 

(3)  The  market  value,  and  if  no  market  value,  the 
actual  value,  of  such  shares  of  stock,  and  what  the  same 
can  be  sold  for  on  the  market 


ascertained. 


Tax  Digest.  71 

(4)  The  amount  of  the  outstanding,  bonded  debt,  if 
any,  the  rate  of  interest  borne  by  the  same,  and  whether 
the  interest  is  paid  up  or  in  default. 

(6)  The  market  value,  and  if  no  market  value,  the 
actual  value  of  such  bonded  debt. 

(6)  What  dividends  have  been  paid  on  stock  in  the  last 
two  years,  and  what  surplus,  if  any,  on  hand  ? 

(7)  The  aggregate  amount  of  capital  invested  in  the 
business,  and  what  amount  of  money  has  been!  invested 
in  real  estate,  building,  machinery,  engines,  waterways, 
tramways,  and  privileges  and  all  other  equipments  or 
property  belonging  to  or  connected  with  the  business,  and 
what  is  their  present  value  ? 

(8)  What  is,  approximately,  the  gross  amount  of  ar- 
ticles actually  manufactured,  or  prepared,  in  the  business  ? 
What  is  the  approximate  amount  and  value  of  goods  man- 
ufactured and  material  for  manufacture  on  hand,  and  the 
current  prices  of  same  ? 

(9)  An  itemized  statement  of  all  real  property  other- 
wise assessed,  where  the  same  is  situate,  and  the  assessed 
value  of  the  same. 

A  statement  of  all  stocks,  bonds,  securities,  notes,  choses 
in  action,  owned  or  held,  whether  the  same  he  unincum- 
bered, or  transferred,  or  deposited,  or  used  as  collateral, 
wherever  the  same  is  situate,  and  also  all  moneys  on  hand 
or  on  deposit,  wherever  the  same^oaay  be  situate. 

(10)  Such  other  facts  pertaining  to  the  value  of  the 
property  as  may  be  demanded  or  deemed  necessary  or 
material  to  the  assessor.  The  assessor  shall,  in  the  prem- 
ises^ have  full  power  and  authority  to  examine  witnesses, 
to  inspect  or  require  the  production  of  books  or  papers, 
and  to  obtain  and  consider  any  evidence  other  than  that 
contained  in  said  statement  that  he  may  deem  material 
or  necessary.  All  manufactured  articles  on  hand  shall  be 
presumed  liable  to  assessment,  and  be  assessed  by  the  as- 
sessor, unless  the  same  is  affirmatively  shown  by  the  owner 


72 


Tax  Digest. 


Corporations. 
Where 
assessed. 


How  com- 
puted. 


I 


to  be  manufactured  from  the  produce  of  the  State,  and 
the  true  values  thereof  furnished  the  assessor.  The  as- 
sessor shall  visit  and  inspect  the  property,  inform  him- 
self as  to  the  value  of  the  same,  and  obtain  all  necessary 
or  material  evidence  of  the  value  of  the  property  an.d  of 
the  shares  of  stock  and  bonded  debt,  either  from  the  state- 
ment required  in  this  section,  or  from  such  other  sources 
as  he  may  deem  proper  or  necessai-y. 

Sec.  24.  That  when  any  corporation,  foreign  or  do- 
mestic, defined  in  Sections  22  and  23  of  this  Act,  owns 
pro}:)erty  in  this  and  another  State,  or  in  more  than  one 
county  in  this  State,  or  in  more  than  one  civil  district  in 
any  county,  the  capital  stock  or  corporate  property  of  the 
corporation  shall,  except  as  hereinafter  provided  in  this 
section  as  to  foreign  corporations  be  assessed  in  the  county, 
or  place,  or  civil  district,  fixed  in  its  charter  for  the  meetr 
ing  of  its  stockholders,  and  in  case'  such  place  of  meet- 
ing is  not  fixed  in  its  charter,  then  in  the  county,  or  place, 
or  civil  district  where  the  principal  ofiice  or  place  of  busi- 
ness of  the  corporation  is  located,  which  said  assessment 
shall  be  made  in  the  following  manner,  viz. : 

The  assessor  shall  compute  the  value  of  the  capital  stock 
or  corporate  property  at  not  less  than  its  aggregate  actual 
cash  value,  and  deduct  therefrom  the  assessed  value  of  all 
real  estate  and  tangible  personal  property,  as  hereinbefore 
set  out,  wherever  the  same  may  be  situate,  and  the  re- 
mainder shall  constitute  the  assessable  value  of  the  cor- 
porate property  or  capital  stock  at  the  place  of  assessment 
Tangible  personal  property  and  realty  of  such  corpora- 
tion shall  be  assessed  at  the  place  or  in  the  district  where 
the  same  is  situate,  at  the  time  of  the  assessment,  and 
by  the  proper  authority  at  that  place  designated  by  the 
law.  The  assessed  value  of  such  real  and  tangible  per- 
sonalty shall  be  verified  by  a  properly  certified  copy  from 
the  assessment  rolls  or  lists,  which  said  certified  copy 
shall  accompany  the  statement  hereinbefore  required,  and 


Tax  Digest.  73 

be  likewdse  returned  by  the  assessor  to  tlie  County  Court 
Clerk  for  preservation. 

Foreign  corporations  mentioned  in  Sections  22  and  23 
having  branch  factories  or  business  in  this  State,  shall 
only  be  assessed  on  the  actual  cash  value  of  the  corporate 
proi>erty  in  this  State;  provided,  however,  the  franchise 
and  intangible  values  of  the  corporation  in  this  State  shall 
be  included  in  the  valuation  of  the  corporate  property  in 
the  State. 

Sec.  25.  That  the  shares  of  stock  of  stockholders  of  shares  of 
any  bank  or  banking  association,  savings  bank,  or  loan  banks,  etc. 
company,  or  insurance  company,  or  investment  company, 
or  cemetery  company,  or  company  or  incorporation  (other 
than  such  as  are  defined  and  assessable  under  Sections  22 
and  23  of  this  Act)  doing  business  in  this  State,  whether 
domestic  or  foreign,  shall  be  assessed  and  taxed  for  State, 
county,  and  municipal  purposes  as  the  personal  property 
of  the  stockholders,  whether  they  reside  within  or  with- 
out tiie  State  of  Tennessee;  provided,  however,  the  as- 
sessment of  such  shares  of  stock  as  the  property  of  the 
stockholders  shall  be  in  lieu  of  any  assessment  or  taxation 
of  the  capital  stock  or  corporate  property  of  such  corpora- 
tion, company,  or  association.  Shares  of  stock  assessable 
under  this  section  shall  be  assessed  at  not  less  than  the 
actual  cash  value  of  the  same,  less  the  assessed  value  of 
realty  and  tangible  property,  winch  said  actual  cash  value 
of  shares  of  stock  shall  be  computed  by  looking  to  and 
considering  tJie  market  value,  and  if  no  market  value,  the 
actual  value  of  the  shares  of  stock,  or  from  any  other  evi- 
dence of  the  value  of  the  same, 

Real  estate  and  tangible  personalty  of  any  corporation,  ^oUhfs^^iiLs 
company,  or  association,  defined  in  this  section,  shall  be    tloTs^^^' 
assessed  to  the  same,  in  the  same  mode  and  manner,  and 
where  situate,  as  other  real  estate  and  tangible  personalty ; 
but  in  computing  the  assessable  value  of  such  shares  of 
stock,  the  assessed  value  of  the  realty  and  tangible  per- 


74 


Tax  Digest. 


President  to 
furnish 
schedule. 


Schedules. 


sonaltj,  and  registered  Tennessee  State  bonds  owned  for 
a  period  of  not  less  than  six  months  prior  to  the  tenth 
day  of  January  preceding  shall  be  deducted  from  the  value 
of  the  shares  of  stock,  and  the  remaining  value  constitute 
the  value  upon  which  the  assessment  shall  be  made.  As- 
sessments of  shares  of  stock  under  this  section  shall  be 
made  at  the  place,  ward,  or  district  of  the  town,  or  county 
in  which  the  corporation,  association,  or  company  is  lo- 
cated. The  president  or  business  manager  of  any  cor- 
poration, association,  or  company,  defined  in  this  section 
of  this  Act,  is  hereby  required  to  fill  out  and  furnish  upon 
oath  to  the  assessor  an  assessment  schedule  in  writing  (to 
be  filed  with  the  County  Court  Clerk  for  preservation), 
which  schedule  shall  contain  the  following  questions,  viz. : 

(1)  The  amount  of  capital  invested  in  the  business. 

(2)  The  shares  of  stock  outstanding,  with  the  name  and 
residence  of  the  shareholder. 

(3)  The  market  value,  and  if  no  market  value,  the 
actual  value  of  the  shares  of  stock,  and  what  the  shares  of 
stock  can  be  sold  for  on  the  market. 

(4)  The  amount  of  dividends  for  the  last  two  years, 
and  amount  of  surplus  and  undivided  profits,  if  any. 

(5)  A  certified  copy  of  the  assessed  value  of  the  real 
estate  and  tangible  personalty,  and  where  situate. 

(6)  Such  other  facts  pertaining  to  the  value  of  the 
shares  of  stock  as  may  be  demanded  or  deemed  material 
by  tlie  assessor. 

The  assessor  shall  have  full  power  to  summon  witnesses, 
to  inspect  or  require  the  production  of  books  and  papers, 
and  obtain  and  consider  any  evidence  other  thani  said 
statement  which  he  may  deem  proper  or  necessary. 

For  the  purposes  of  this  Act  and  for  taxation  when  the 
capital  is  not  divided  into  shares  of  stock,  each  $100  of 
the  capital  invested  shall  be  held  as  one  individual  share, 
and  such  shares  are  defined  and  declared  to  be  personal 
properly  assessable  at  the  actual  cash  value  of  same.     If 


Tax  Digest.  75 

the  i;  resident  or  business  manager  has  a  partner  or  part- 
ners, he  shall,  upon  his  oath,  furnish  to  the  assessor,  in 
wiiting,  the  number  of  shares  ascertained  as  above  pro- 
vided, held  or  owned  by  such  partner  or  partners  in  the 
business,  which  shares  so  held  shall  be  assessed  where  the 
business  is  located,  as  hereinbefore  indicated. 

The  president  or  manager  shall  pay  the  tax  so  levied,  ^SherSflfoer 
and  make  the  amount  so  paid  a  charge  against  such  part-     ^^^^ 
ne''  or  partners ;  he  shall  be  held  to  be  the  sole  owner  of 
all  the  shares  in  the  business,  the  same  to  be  assessed  at 
the  place  heretofore  designated. 

That  there  shall  be  kept  at  all  times  in  the  office  where  ^hoWe?s''*^^' 
the  business  of  such  bank  or  banking  association,  or  other  '"'^^'"^  ^^p*- 
corporation,  included  in  the  provisions  of  this  section,  and 
organized  under  the  authority  of  this  State,  or  of  the 
United  States,  shall  be  transacted,  a  full  and  correct  list 
of  the  names  and  residences  of  the  stockholders  therein, 
and  the  num-ber  of  shares  held  by  each ;  and  such  list  shall 
be  subject  to  the  inspection  of  the  officers  authorized  to 
assess  taxes,  during  the  business  hours  of  each  day  on 
which  business  may  be  legally  transacted. 

That  when  the  owner  of  stock  in  any  bank  or  banking  Nonresidents, 
association,  or  other  corporation  included  in  the  provis- 
ions of  this  section,  organized  under  the  laws  of  this  State 
or  of  the  United  States,  shall  not  reside  in  the  same  county 
where  the  bank,  or  corporation,  or  association  is  located, 
or  is  a  nonresident  of  this  State,  the  revenue  collector 
for  the  State,  county,  or  municipality  shall,  respectively, 
have  the  power  to  collect  tax  assessed  by  this  Act  by  in- 
stituting attachment  proceedings;  and  said  tax  shall  be 
and  remain  a  prior  lien  on  the  stock  until  the  payment  of 
the  same. 

That  for  the  purpose  of  collecting  such  taxes,  and  in '^aw  re*°a?d- 
addition  to  any  other  laws  of  this  State  relative  to  the    Juwdind. 
imposition  and  collection  of  taxes,  it  shall  be  the  duty  of 
such  corporation  to  pay  the  taxes  due  upon  such  stock, 


76  Tax  Digest. 

regardless  of  any  dividend  or  earnings  belonging  to  such 
stockholder,  a  prior  lien  being  hereby  declared  on  all  such 
stock,  on  and  after  the  tenth  day  of  January  of  each  year, 
and  the  said  corporation,  being  hereby  subrogated  to  such 
prior  lien  for  the  purpose  of  enforcing  repayment  of  any 
lares  that  may  be  so  paid  for  the  account  of  any  such 
stockholder. 

If  the  taxes  on  such  shares  shall  not  be  paid  by  such 
corporation,  then  the  State,  county,  or  municipality  may, 
after  such  tax  may  have  become  delinquent,  proceed  to 
collect  the  same  by  attachment  on  said  shares  of  stock  in 
any  court  of  competent  jurisdiction,,  through  counsel,  to  be 
employed  for  that  purpose. 
tion^iS*^'  Sec.  26.     That  this  Act  shall  not  be  so  construed,  and 

recognized,  shall  not  SO  Operate,  as  to  exonerate  and  release  from  tax- 
ation any  company  or  corporation  whose  charter  exempts 
stock  and  shares  thereof  from  taxation;  but  it  is  hereby 
enacted,  that  in  all  cases  where  such  stock  is  exempted, 
such  company  or  corporation  shall  be  assessed  in  such  way 
as  may  be  lawful ;  and  in  all  cases  in  which,  by  the  terms 
or  legal  effect  of  the  charter,  the  shares  of  stock  in  any 
corporation  are  wholly  or  partially  exempt  from  taxation, 
or  in  which  a  rate  of  taxation  on  the  shares  of  the  stock 
is  fixed  and  prescribed,  and  declared  to  be  in  lieu  of  all 
other  taxes  for  State,  county,  and  municipal  purposes, 
shall  be  assessed  and  levied  at  a  rate  uniform  with  the 
rate  levied  upon  other  taxable  property,  upon  the  capital 
stock  of  said  corporation,  the  value  of  which  capital  stock 
shall  be  fixed  and  returned  to  the  assessor  as  being  equal 
to  the  aggregate,  and  not  less  than  the  actual  cash  value 
of  all  shares  of  stock  in  said  corporation,  including  the 
net  surplus;  provided,  however,  that  where  the  State  has 
provided  in  the  charter  of  any  such  corporation  or  com- 
pany that  it  shall  pay  a  stated  per  cent  on  each  share 
of  stock  subscribed,  annually  to  the  State,  which  shall  be 
in  lieu  of  all  other  taxes,  it  shall  be  entitled  annually  to 


Tax  Digest.  77 

a  credit  tlierefor  upon  its  assessmenrfc  of  its  capital  stock, 
as  hereinbefore  provided.  And  this  section  shall  not  ap- 
ply so  as  to  prescribe  that  the  capital  stock  of  any  such 
company  or  corporation  shall  be  assessed  and  taxes  col- 
lected upon  such  assessment  for  municipal  purposes,  when 
the  Supreme  Court  of  the  State  of  Tennessee  has,  in  a 
suit  for  the  collection  of  such  taxes,  adiudged  that  the 
capital  stock  of  the  corporation  was  exempt  from  the  pay- 
ment of  them  by  virtue  of  its  charter. 

Sec.  27.  That  merchants  shall  pay  an  ad  valorem  tax  ^a?vak)rem. 
upon  the  capital  invested  in  their  business,  equal  to  that 
levied  on  •  taxable  property.  The  term  "merchant,''  as 
used  in  this  Act,  includes  all  persons,  copartnership,  or 
corporations  engaged  in  trading  or  dealing  in  any  kind 
of  goods,  wares,  merchandise,  either  on  land  or  in  steam- 
boats, wharf  boats,  or  other  craft  stationed  or  plying  in 
the  waters  of  this  State,  and  confectioners,  whether  such 
goods,  wares,  or  merchandise  be  kept  on  hand  for  sale,  or 
the  same  be  purchased  and  delivered  for  profit,  as  ordered. 

(1)   Persons,  firms,  companies,  or  corporations  engaged 
in  the  business  of  merchandising,  other  than  such  as  are 
embraced  in  subsequent  subsections  of  this  section,  shall    sworn  state- 
be  taxed  as  herein  set  out.      Such  person?,  firms,  com-    average 

amount  of 

panics,  or  corporations  shall,  at  the  expiration  of  the  pe-  stock, 
riod  of  the  bond  provided  for  iw  this  Act,  file  v^ith  the 
Clerk  of  the  County  Court  of  the  county,  a  statement, 
under  oath,  showing  the  amount  of  capital  invested  in 
business  to  be  assessed  for  taxation,  but  under  no  cir- 
cumstances shall  the  amount  to  be  assessed  be  less  than 
the  value  of  the  average  amount  of  stock  on  hand  during 
the  preceding  year,  to  be  ascertained  by  adding  together 
the  value  of  the  highest  amount  of  stock  on  hand  at  any 
time  during  said  year  with  the  value  of  the  lowest  amount 
of  stock  on  hand  at  any  other  time  during  said  year,  and 
dividing  the  same  by  two,  said  statement  to  be  sworn  to 
by  such  merchant,  person,  or  the  head  of  such  firm,  com- 


78 


Tax  Digest. 


panj,  or  corporation,  in  which  he  shall  state  that  he  has 
not  reduced  his  stock  for  the  purpose  of  escaping  taxa- 
tion at  any  time;  and  has  fully,  truly,  and  correctly,  with- 
out evasion  or  reservation,  made  return,  as  required  by 
law;  and  said  average  amount  of  stock,  as  sworn  to  by 
said  merchant,  person,  firm,  company,  or  corporation, 
shall  be  deemed  the  taxable  value  of  the  capital  of  such 
merchant,  person,  firm,  company,  or  corporation,  upon 
which  he  shall  pay  to  the  County  Court  Clerk  the  same 
Tax  payable  to  tax  as  levied  upon  real  estate  and  other  property  for  State, 
"  county,  and  municipal  purposes.  The  word  "capital,"  as 
used  in  this  subsection,  shall  be  construed  so  as  to  mean 
the  average  amount  of  stock  on  hand  during  the  year  in 
which  it  is  offered  for  sale,  the  amount  to  be  ascertained 
as  provided  in  this  section,  but  if  the  average  stock  on 
hand  is  less  than  the  capital  stock  employed  by  said  mer- 
chant, firm,  or  corporation,  he  shall  pay  a  tax  on  the  capi- 
tal stock. 

(2)  Stocks  of  merchandise,  wares,  goods,  and  chattels, 
sole  at  auction  or  on  commission,  shall  be  assessed  for 
taxation,  and  the  following  is  declared  to  be  the  method 
by  which  the  amount  to  be  returned  or  assessed  shall  be 
determined,  viz. : 

Where  any  person,  company,  corporation,  or  firm  shall 
have  sold  goods,  wares,  merchandise,  which  shall  include 
farming  implements  and  machinery  or  chattels  at  auction 
or  on  commission  or  as  agents,  whether  in,  the  regular 
business  of  selling  at  auction  or  on  commissioui,  or  shall 
have  made  such  sales  in  connection  with  any  other  busi- 
ness, the  aggregate  amount  of  said  auction  or  commission 
sales  for  the  period  engaged  in  business,  not  exceeding 
twelve  months,  shall  be  ascertained,  and  onenthird  of  said 
amount  of  sales  shall  be  returned  for  taxation.  This 
section  shall  include  any  person,  firm,  or  corporation  hav- 
ing goods  consigned  to  them  for  sale. 

The  person,  firm,  company,  or  corporation  engaged  in 


Auction  or 
commission 
merchants. 


Method  of 
arriving  at 
value. 


Tax  Digest.  79 

such  business  shall,  at  the  expiration  of  the  period  cov- Fimi^to^me 
ered  by  the  bond  provided  for  in  this  Act,  file  with  the 
Clerk  of  the  County  Court  a  statement  giving  the  aggre- 
gate amount  of  sales  made  during  such  period,  verified  by 
an  oath  that  said  statement  is  made  v^ithout  evasion  or 
reservation,  correctly,  fully,  and  truly  shows  the  aggrcr 
gate  amount  of  sales  of  every  kind  and  character  made 
diiiing  said  period. 

(3)  All  capital  employed  during  the  preceding  twelve  capital  with- 
months  in  any  manner  of  trading,  in  which  there  is  no    of  goods, 
stock  of  goods,  wares,  and  merchandise  kept  on  hand  for 

sale,  and  the  aggregate  capital  reported  shall  be  deemed 
the  taxable  capital  of  such  merchant  or  factor,  upon  which 
he  shall  pay  the  same  tax  as  levied  upon  real  estate  and 
other  property,  for  State,  county,  and  municipal  purposes; 
and  the  report  herein  required  shall  be  sworn  to  by  such 
merchant,  or  the  head  of  such  copartnership,  person,  mer- 
cantile firm,  company,  or  corporation. 

The  person,  firm,  company,  or  corporation  engaged  in 
such  business  shall,  at  the  expiration  of  the  period  cov- 
ered by  the  bond  provided  for  in  this  Act,  file  with  the 
Clerk  of  the  County  Court  a  statement  giving  the  aggre- 
gate amount  of  capital  employed  during  such  period,  veri- 
fied by  an  oath  that  said  statement,  without  evasion  or 
reservation,  correctly,  fully,  ani  truly  shows  the  aggre- 
gate amount  of  capital  of  every  kind  and  character  em- 
ployed during  such  period. 

(4)  If,  in  any  case,  the  statements  required  herein  to  ci^ta^^on  by 
be  made  to  the  Clerk  of  the  County  Court  should  for  any    cfe^rk^or°dis- 
reason  be  considered  as  unjust,  incorrect,  or  inadequate,    neyf^"^'^' 
either  by  the  Clerk  of  the  County  Court  or  his  deputy, 

or  by  the  District  Attorney,  or  by  any  revenue  agent  of 
the  State  or  county,  or  by  any  reputable  taxpayer  of  the 
State,  filing  a  written  objection  with  such  Clerk,  it  shall 
be  the  duty  of  such  Clerk,  or  his  deputy,  on  his  own  mo- 
tion, or  by  direction  of  such  District  Attorney  or  revenue 


80 


Tax  Digest. 


Merchants' 
license. 


What  it  must 
show. 


License  to  be 
counter- 
signed. 


agent,  or  at  the  request  of  the  taxpayer  filing  a  written 
objection,  to  issue  a  citation  to  the  person,  firm,  company, 
or  corporation  returning  the  statement,  to  appear  before 
such  Clerk  on  a  day  not  less  than  five  days  from  the  date 
of  the  issuance  of  the  citation,  and  show  cause  why  such 
statement  shall  not  be  revised  and  corrected.  The  Clerk 
of  the  County  ('ourt  and  his  deputy  shall,  in  the  premises, 
have  full  power  and  authority  to  issue  subpoenas,  to  send 
foi  and  examine  witnesses,  to  administer  oaths,  to  send 
for  and  examine  books;  and  it  shall  be  the  duty  of  the 
Clerk,  upon  such  investigation,  to  correct,  revise,  and  au- 
dit such  statement  and  fix  the  amount  of  taxes  for  which 
the  party  or  parties  may  be  liable.  It  shall  be  the  duty 
of  such  Clerk  also,  in  such  cases,  to  inquire  into  and  as- 
certain the  amount  of  insurance  upon  the  property  during 
the  time  covered  by  said  bond. 

Sec.  28.  That  no  merchant,  person,  firm,  company, 
copartnership,  corporation,  agent  or  trader  shall  commence 
or  continue  a  business  declared  to  be  a  privilege  under 
tiiis  Act,  or  revenue  Act,  in  any  county  of  this  State, 
without  obtaining  license  from  the  Clerk  of  such  county, 
in  accordance  with  the  previous  provisions  of  tliis  Act, 
and  every  person,  individual,  or  member  of  any  copart- 
nership or  corporation  so  offending  shall  be  subject  to 
prosecution  for  each  day's  violation  of  tliis  law,  and  on 
conviction,  shall  be  fined  not  less  than  $10  for  each  of- 
fense. Said  license  is  hereby  required  to  show  all  the 
State  and  county  revenue  paid,  the  name  or  names  of  tlie 
party  or  firm,  or  corporation,  or  company,  and  is  further 
required  to  be  registered  in  the  office  of  the  Clerk  of  the 
Circuit  Court,  in  a  book  kept  by  him  for  that  purpose, 
showing  in  full  the  date  of  issuance,  name  or  names  of 
the  party  or  parties  to  whom  issued,  tlie  character  of  the 
business  and  the  amoimt  of  State  and  county  tax  paid, 
ai-d  to  be  countersigned  by  the  Clerk  of  the  Circuit  Court, 
or  his  deputy,  which   countersigning  shall  be   after  the 


Tax  Digest.  81 

license  is  issued  by  the  Coimty  Court  Clerk,  and  for  reg- 
istering and  countersigning  said  license  and  for  making  a 
quarter  J  J  report  of  the  same  to  tlie  State  Comptroller  and 
Chairman  of  the  County  Court,  to  be  accompanied  with 
his  rev«?nue  reports,  he  shall  receive  the  sum  of  fifty  cents 
for  each  license,  to  be  paid  by  the  party  or  parties  to  whom 
said  license  is  issued,  and  said  license  shall  not  be  con- 
sidered valid,  nor  shall  it  be  delivered  by  the  County  Court 
Clerk,  until  the  provisions  of  this  Act  have  been  complied 
with,  and  each  violation  of  the  provisions  of  this  Act  on 
the  part  of  the  County  or  Circuit  Court  Clerk  is  hereby 
declared  a  misdeiaeanor,  and  it  is  also  declared  a  misde- 
meanor for  any  person,  except  the  Circuit  Court  Clerk  or 
his  legally  qualified  deputy,  to  sign  the  name  of  the  Cir- 
cuit Court  Clerk  to  said  license,  and  upon  conviction,  the 
ofiender  shall  be  fined  not  less  than,  ten  dollars  nor  more 
than  twenty-five  dollars  for  each  offense.  Every  mer- 
chant, firm,  company,  person,  corporation,  agent,  or  trader 
applying  for  licenses  shall,  before  receiving  the  same,  ex- 
ecute a  bond  to  the  State,  with  good  security,  to  be  ap- 
proved by  the  Clerk  of  the  County  Court,  in  the  sum  of 
$500,  conditioned  that  said  merchant,  firm,  company,  per- 
son, corporation,  agent,  or  trader  will  render  to  the  Clerk 
issuing  the  license,  at  the  end  of  twelve  months  from 
date  of  the  bond  (or  if  the  merchant  ceases  to  do  business 
before  the  expiration  of  twelve  months,  then  as  soon  as 
he  ceases  to  do  business),  a  true  statement  under  oath, 
as  prescribed  by  this  Act,  and  will  pay  all  taxes,  fines, 
and  penalties  provided  for  by  law;  provided,  that  ^ve 
days  before  the  expiration  of  said  bond,  the  Clerk  shall 
give  the  party,  parties,  firm,  corporation,  agent,  or  trader 
notice  of  the  date  of  expiration.  For  taking  the  bond  and 
issuing  the  license  and  recording  the  same  and  all  other 
work  connected  therewith,  the  Clerk  shall  be  entitled  to 
one  dollar  to  be  paid  at  the  time  of  issuance. 

(2)   Any  merchant,  person,  firm,  company,  corporation, 

4 


82  Tax  Digest. 

Renewal.  ageut,  or  trader  continuing  in  business,  shall  renew  his 
license  annually,  and  no  license  shall  authorize  merchan- 
dising out  of  the  county  where  issued,  nor  for  a  period 
longer  than  one  year,  nor  for  a  shorter  period  than  three 
months.  But  should  any  person,  firm,  corporation,  agent, 
or  trader  having  paid  in  advance  for  such  license,  sell, 
transfer,  or  dispose  of  such  business  before  the  expiration 
of  said  license,  the  license  shall  be  transferable,  and  the 
person  purchasing  shall  have  full  authority  to  continue 
said  business  until  the  expiration  of  said  license ;  provided, 
the  same  bond  shall  be  given  as  hereinbefore  required  in 
this  section  to  account  f  o^  his  proportion  of  the  ad  valorem 
tax. 

^mustbe^^^  (3)  'No  pcrson,  firm,  company,  copartnership,  corpora- 
ray^roSlr.  tion,  agent,  or  trader  exercising  a  taxable  business,  where 
the  stock  of  goods,  wares,  and  merchandise  is  carried,  shall 
sell  or  transfer  said  business  as  an  entirety  until  all  State 
and  municipal  and  county  taxes  due  thereon  shall  have 
been  first  paid ;  and  in  case  any  person,  firm,  company, 
copartnership,  corporation,  agent,  or  trader  exercising 
such  business  shall  make  an  assignment,  general  or  partial, 
for  the  benefit  of  creditors,  it  shall  be  the  duty  of  the  as- 
signee to  first  pay  in  full,  out  of  the  first  assets  that  come 
into  his  hands,  all  taxes  that  may  be  due  upon  such  bus- 
iness, which  shall  be  a  prior  lien  in  preference  to  all  other 
claims.  4B| 

^oJeJbSnds^of  Sec.  29.  That  the  County  Court  Clerks  of  this  State 
delinquents.  |^^^  ^^^  ^^^^   ^^^  hereby  required   to  turn   over  to  the 

County  Attorney,  or  if  no  County  Attorney,  then  to  an 
attorney  to  be  selected  by  the  County  Judge  or  Chairman 
of  tbe  County  Court,  or  revenue  agent,  all  privileges  and 
license  bonds  due  and  unpaid,  within  thirty  days  after 
said  bonds  become  due  and  payable,  taking  duplicate  re- 
ceipts for  the  same,  specifying  the  amount  due  thereon  as 
nearly  as  can  be  ascertained,  one  of  which  receipts  shall 
be  forwarded  to  the  Comptroller  of  the  State  and  the  other 


4 


Tax  Digest.  83 

spread  on  record  in  the  County  Court.  Whereupon  the 
said  attorney  or  Clerk  of  the  County  Court,  or  revenue 
agent,  shall  forthwith  give  five  days'  notice,  to  the  prin- 
('i[)al  and  surety  on  such  bonds  to  appear  before  the  Chair- 
man or  Judge  of  the  County  Court  in  which  such  bond 
is  due,  and  show  cause,  if  they  have  any,  why  judgment 
should  not  be  rendered  against  them  for  the  amount  of 
revenue  due  on  such  bond,  which  judgment  shall  in  no 
case  be  less  than  the  amount  of  the  ad  valorem  and  privi- 
lege tax  fixed  by  law,  and  by  the  County  Court,  with  six  to  whom. 
per  cent  interest  and  a  penalty  of  one  per  cent  for  each 
day  such  revenue  is  delinquent,  and  an  attorney's  fee  of 
$5  on  each  bond;  and  jurisdiction  is  hereby  conferred 
on  the  County  Courts  of  this  State  to  try  and  determine 
such  cases,  to  render  judgment,  issue  execution,  and  do 
all  things  necessary  to  enforce  the  collection  of  this  revh 
enue  and  necessary  to  the  enforcement  of  this  Act;  and 
the  notice  so  given  may  be  returnable  to  any  Monday  of 
said  County  Court-,  to  the  Judge  or  Chairman  thereof; 
provided,  that  ^ve  days'  notice  is  given,  when  the  Judge 
or  Chairman  shall  try  the  matter;  and  upon  failure  of  the 
principal  or  security  to  appear,  the  attorney  or  clerk  shall 
move  for  judgment,  and  the  Chairman  or  Judge  shall 
render  and  have  entered  a  judgment  for  the  amount  of 
said  taxes,  interest,  penalties,  as  aforesaid,  with  costs. 
The  said  Clerk  shall  be  allowed  the  usual  fees  for  such 
services  as  in  the  Circuit  Courts  of  this  State.  The  State,  state  and 
county,  and  municipality  shall  in  no  event  pay  any  costs  pay°nocost. 
in  these  proceedings,  but  the  same  shall  be  taxed  against 
delinquents.  Such  suits  shall  not  interfere  with  the  right 
of  the  Clerk  at  any  time  to  issue  a  distress  warrant  to 
collect  such  taxes,  if,  in  his  judgment,  property  can  be 
found  on  which  to  levy  same. 

Sec.  30.     That  tlie  Clerks  of  tlie  Coimty  Courts  of  the  cierks  to 
several  counties  of  this  State  shall  collect  all  taxes  on 
merchants,  persons,  companies,  firms,  corporations,  agent, 


84 


Tax  Digest. 


Back  or  re- 
assessment. 


In  case  of  as- 
sessment at 
less  than 
cash  value. 


or  trader  and  all  priviieg"6S,  as  now  provided  by  law,  and 
shall  be  subject  to  all  ihe  fines  and  penalties  for  failure 
to  pay  such  taxes  over  to  the  Comptroller,  County  Trus- 
tee, and  municipal  authorities  that  are  provided  for  in 
this  Act  in  cases  of  trustees. 

Sec.  31.  That  any  property  or  properties  included  in 
this  Act  shall  be  back,  or  reassessed  for  the  period  now 
provided  by  law,  viz. : 

(1)  When  tlie  same  have  been  omitted  from  or  escaped 
taxation. 

(2)  When  the  same  has  been  wilfully  or  knowingly,  or 
by  the  negligence  of  the  tax  assessor,  or  Board  of  Equal- 
izers, assessed  or  computed  at  a  value  less  than  its  actual 
cash  value. 

(3)  When  the  same  has  been  assessed  by  the  assessor 
or  computed  by  the  Board  of  Equalizers  at  less  than  its 
actual  cash  value  by  reason  of  any  fraud,  deception,  mis- 
representation, or  mistatement  of  the  owner  of  the  prop^ 
erty  or  his  agent  or  attorney. 

(4)  When  the  owner  of  the  property  connives  at  or 
fraudulently  procures,  or  induces  an  assessment  to  be  made 
by  the  assessor,  or  computed  by  the  Board  of  Equalizers 
at  less  than  its  actual  cash  value. 

(5)  When  the  owner,  or  his  agent,  fails,  refuses,  or 
neglects  to  list  the  property  to  the  assessor,  as  required  by 
law. 

(6)  Whenever  it  is  within  his  knowledge  or  he  has 
reason  to  suspect  in  his  county  that  any  property  has,  in 
violation  of  this  Act,  as  above  prescribed  been  assessed 
by  any  assessor,  or  computed  by  any  Board  of  Equalizers 
at  less  than  its  actual  cash  value,  it  shall  become  the  duty 
of  any  revenue  agent,  of  any  District  Attorney,  of  any 
attorney  of  the  county,  of  the  Judge  or  Chairman  of  th6 
County  Court,  of  the  County  Court  Clerk,  of  any  Circuit, 
Chancery,  and  Criminal  Court  Clerk,  of  any  Sheriff,  and 
of  any  citizen  of  the  county,  to  cause  or  have  the  County 


Tax  Digest.  85 

(yourt  Clerk,  in  the  case  of  merchants'  taxes,  and  the 
County  Trustee,  in  case  of  other  taxes  covered  by  this 
Act,  t.0  have  issued  the  citation  hereinafter  set  out,  for  the 
purpose  of  back  or  reassessing  such  property.  At  the  rcr 
quest  of  or  upon  the  information  or  motion  of  any  citi- 
zen or  taxpayer  of  the  State,  or  of  any  of  the  officers  above 
named,  it  shall  be  the  duty  of  the  County  Court  Clerk, 
in  the  case  of  merchants'  taxes,  and  the  Coun^ty  Trustee, 
in  the  case  of  other  taxes  covered  by  this  Act,  to  issue, 
for  the  purpose  of  back  or  reassessing  property,  the  cita- 
tion hereafter  set  out.  The  County  Court  Clerk,  in  the 
case  of  merchant's  taxes,  and  the  County  Trustee,  in  the 
case  of  other  taxes  covered  by  this  Act,  upon  tlie  motion 
or  information,  or  at  the  request  of  any  citizen  or  tax- 
payei  of  the  State,  or  of  any  of  the  officials  before  desig- 
nated, or  when  the  same  is  within  the  knowledge  of,  or 
suspected  by  the  County  Court  Clerk,  or  County  Trustee, 
shall  issue  as  to  any  property  assessed  or  valued  in  vio- 
lation of  this  Act,  at  less  than  the  actual  cash  value  of  the 
same,  a  citation  to  be  served  by  any  officer  of  the  county 
or  of  any  district  thereof,  upon  the  owner  of  the  property, 
or  his  agent,  or  representative,  or  attorney,  summoning 
him  to  appear  before  such  Clerk  or  County  Trustee,  at 
his  office  giving  not  less  than  ^ve  days'  notice  from  the 
date  of  the  issuance  of  the  citation  and  show  cause,  if 
any,  why  said  property  should  not  be  back  or  reassessed 
at  its  actual  cash  value.  The  form  of  citation  shall  be 
substantially  as  follows,  viz. : 

Sfate  of  Tennessee^ County. 

Tc ,  at ,  Tenn. 

Proper  motion  having  been  made  before  me  by ,  ponn  of 

State  Kevenue  Agent  for  the  State  of  Tennessee  under    °^***^*'"- 
Section  — ,  Chapter  — ,  of  the  Acts  of  Tennessee,  190 — . 
You  are  hereby  cited  to  appear  before  me, — ,  Trus- 
tee or  County  Court  Clerk  for County,  Tennessee, 


86  Tax  Digest. 

at  my  office  in  the  courthouse  in  ,  Tennessee,  on 

the day  of 1903  at  —  o'clock M., 

for  the  purpose  of  being  assessed  or  reassessed  for  the 

years    upon    omitted    or    inadequately    assessed 

property  in  the  said  county  and  State,  and  show  cause,  if 
any,  why  said  property  should  not  be  back  or  reassessed 
at  its  actual  cash  value. 

Trustee  or  County  Court  Clerk —  County,  Tenn. 

Issued  at  office  this day  of ,  190 — . 

The  officials  herein  named  as  having  power  to  back  or 
reassess  property,  are  vested  with  full  authority  to  ad- 
minister oaths,  send  for  and  examine  witnesses,  and  take 
such  steps  as  may  be  deemed  necessary  or  material  to  ob- 
tain information  and  evidence  as  to  the  value  of  the  prop- 
erty. Said  witnesses,  when  properly  summoned,  shall  be 
amenable  to  existing  laws  for  non-attendance  or  failure 
to  give  evidence  which  is  in  their  knowledge. 
May  back  Ssiid  officials  herein  vested  with  the  power  to  back  or 

reassess  property  shall  have  full  authority,  in  proceedings, 
to  back  or  reassess  such  property,  to  make  proper,  correct, 
and  adequate  assessments  of  the  same  at  its  actual  cash 
value,  which,  when  entered  upon  the  tax  books  or  filed 
in  writing  with  the  authorized  tax .  collecting  authority, 
shall  become  a  final  and  valid  assessment  of  the  property, 
and  collectible  as  such,  as  fully  and  amply  as  if  originally 
entered  upon  the  assessment  rolls.  Should  it  appear  that 
any  property  has  been  assessed  at  less  than  its  actual  cash 
value,  in  violation  or  in  disregard  of  the  provisions  of  this 
Act,  the  official  back  or  reassessing  the  same,  shall  add  to 
the  assessment  a  penalty  of  fifteen  per  centum  upon  the 
amount  of  -the  added  tax,  and  the  cost  of  the  proceeding, 
which  said  penalty  and  cost  shall  become  a  part  of  the 
taxes  and  collectible  as  such.  If  the  proceeding  is  deter- 
mined in  favor  of  the  owner  of  the  property,  the  cost  shall 
be  paid  by  the  county. 


assess. 


Tax  Digest.  87 

It  shall  be  the  duty  of  the  Clerks  of  the  County  Courts  '^f^'^'l^! 
to  examine  and  compare  the  assessment  rolls  of  the  county    ?^ortro? 
with  the  inventories  or  reports  of  administrators  and  ex-    offuSrY? 
ecutors  as  soon  as  filed  with  the  County  Court  Clerk,  for 
the  purpose  of  ascertaining  whether  any  personal  prop- 
erty of  any  estate  is  subject  under  this  Act  to  back  or  re- 
assessment.    In  case  such   examination  shall  show   any 
personalty  subject  to  such  back  or  reassessment,  the  Clerk 
of  the  C-ounty  Court  shall  report  the  same  to^  the  County 
Trustee,  who  shall  back  or  reassess  the  same,  under  the 
provisions  of  tliis  Act,  and  add  thereto  the  penalty  hereto- 
fore designated. 

In  case  the  County  Court  Clerk  or  County  Trustee  shall  ^^ctiU*^''' 
fail  or  refuse  to  pei-form  the  duty  herein  imposed,  such 
Clerk  or  Trustee  shall  become  liable,  on  his  official  bond, 
for  the  amount  of  taxes  which  might  have  been  recovered 
had  said  duty  been  properly  performed,  together  with  a 
penalty  of  fifteen  per  cent  added  thereto,  said  liability 
and  penalty  to  be  recovered  in  any  court  of  record,  or  be- 
fore any  Justice  of  the  Peace  at  the  instance  of  any  Dis- 
trict xittorney  or  revenue  agent  of  the  State,  or  by  suit, 
or  by  motion  on  five  days'  notice  in  the  Chancery  or  Cir- 
cuit Courts,  or  before  any  justice  of  the  county. 

Sec.  32.  That  the  assessed  taxes  on  all  real  estate,  ^per-^'^''^''^^^''^^' 
sonalty,  railroad,  telegraph,  and  telephone  companies,  and 
all  damages  and  costs  accruing  thereon,  shall  be  and  re- 
main a  first  lien  upon  such  property  from  the  tenth  of 
January  of  each  and  ev^ery  year  for  the  taxes  of  that  year; 
and  said  taxes  shall  be  a  lien  upon  the  fee  in  said  prop- 
ertv,  and  not  merely  upon  the  interest  of  the  person  to 
whom  said  property  is,  or  ought  to  be  assessed,  but  to 
an}'  and  all  other  interests  in  said  property,  whether  in 
reversion  or  remainder,  or  of  lienors,  or  of  any  nature 
whatever,  and  the  whole  proceeding  for  collection  of  taxes 
from  the  assessment  to  sale  for  delinquency  shall  be  a  pro- 
ceeding in  rem,  and  shall  not  be  invalid  on  account  of  such 


tiOD. 


Who  eligible. 


88  Tax  Digest. 

land  having  been  listed  or  assessed  for  taxation  to  any  one 
as  owner  or  owners,  or  to  any  person  or  persons,  not  tlie 
owner  or  owners,  or  to  unknown  owTier  or  owners. 
o^Equah^za-^  Sec.  33.  That  the  Quarterly  Court  of  each  county 
shall  at  the  April  session  from  the  different  sections  of  the 
county  elect  five  (5)  freeholders  and  taxpayers,  each  of 
whom  shall  have  been  a  citizen  of  the  county  for  not  less 
than  six  years;  provided,  that  no  person  shall  be  elected 
who  has  served  on  the  County  Board  of  Equalization  with- 
in five  years  next  before  said  election  and,  provided,  fur- 
ther, that  Justices  of  the  Peace  shall  be  ineligible  to 
election  on  said  board,  who  shall  constitute  a  Coun- 
ty Board  of  Equalizers,  invested,  with  the  powers 
and  duties  of  equalizing  assessments  and  computing 
values  for  taxation  as  hereafter  prescribed;  provided, 
however,  in  taxing  districts  of  a  population  of  60,000  or 
over,  according  to  the  Federal  census  of  1900,  or  any  sub- 
sequent Federal  census,  two  members  of  the  board  shall 
be  appointed  by  the  City  Council,  or  existing  governing 
bo£rd  of  such  taxing  district;  and,  provided,  further,  that 
in  cities  having  a  population  of  not  less  than  5,000  nor 
more  than  60,000,  one  member  of  said  board  shall  be 
appointed  by  the  City  Council,  or  governing  board  of  such 
city.  If  said  court  should  fail  to  elect,  the  Judge  or 
"^"cfli?man  Chairman  of  the  county  shall  appoint  the  members  of  the 
when?^^"''  t)oard,  and  shall  also  fill  such  vacancies  as  may  occur. 
Said  County  Board  of  Equalizers  shall  meet  on  the  first 
Monday  in  Jime  of  each  year,  and  sit  in  regular  session, 
as  necessity  may  require,  until  the  equalization  has  been 
completed,  but  not  to  sit  longer  than  six  days  in  counties 
having  a  population  of  10,000  or  under,  by  the  Federal 
census  of  1900,  or  any  subsequent  Federal  census,  and 
ten  days  in  counties  having  a  population  of  over  10,000 
and  under  20,000  by  the  Federal  census  of  1900,  or  any 
subsequent  Federal  census,  and  fifteen  days  in  counties 
having  a  population  of  over  20,000  and  under  35,000, 


Tax  Digest.  89 

and  Iwentj-five  days  in  counties  having  a  population  of 
over  35,000,  the  last  Federal  census  to  govern;  but  the 
County  Court  Judge  or  Chairman,  when  the  court  cannot 
act,  may  extend  the  time  if  in  his  judgment  the  public 
welfare  shall  require  it,  but  not  beyond  the  time  herein- 
after provided  for  a  return  assessment  to  the  County 
Court  Clerk. 

Each  Board  of  Equalizers  shall  elect  one  of  its  members  organization 
a  Chairman  and  one  Secretary  of  the  board,  and  a  ma-  °^^^*^^- 
jority  of  the  board  shall  constitute  a  quorum  for  the  trans- 
action of  business.  Said  board  shall  keep  a  daily  record 
of  its  transactions,  and  sign  the  same,  and  its  members 
shall  be  paid  by  the  county  a  compensation  for  their 
services,  not  to  exceed  $2  per  day.  The  County  'Court 
Clerk  shall,  at  the  first  day's  session  of  the  board,  de- 
liver the  county  assessment  lists  or  rolls  to  said  board  for 
its  consideration.  Upon  the  completion  of  the  duties  of 
the  board  the  records  and  papers  of  the  board  shall  be 
turned  over  to  the  Clerk  of  the  County  Court  for  preser- 
vation, together  with  the  assessment  lists.  It  shall  be  the  Duties, 
duty  of  the  board  to  carefully  examine,  compare,  and 
equalize  the  county  assessments ;  to  eliminate  from  its  lists 
property  exempt  from  taxation;  to  hear  any  just  com- 
plaints of  any  party  or  parties  feeling  aggrieved  on  ac- 
count of  excessive  assessment  of  property,  and  if,  in  their 
judgment,  the  property  is  assessed  at  more  than  its  actual 
cash  value,  it  shall  be  reduced  to  the  actual  cash  value  of 
the  same ;  to  correct  any  and  all  errors  arising  from  cleri- 
cal mistakes  or  otherwise  that  may  come  or  be  brought  to 
the  attention  of  the  board,  and  the  corrections  made,  if 
any,  shall  be  entered  upon  the  assessment  books,  without 
in  any  way  altering  the  assessment  lists.  Said  board 
shall  have  the  power,  and  it  is  hereby  made  the  duty,  to 
increase  or  lower  the  entire  assessment  roll,  or  any  assess- 
ment contained  therein  so  as  to  equalize  the  assessment 
of  all  property  contained  therein,  and  make  such  assess- 


90 


Tax  Digest. 


meoit  conform  to  the  actual  cash  value  of  the  property 
described  in  the  assessment.  If  the  property  described  in 
said  assessment  lists,  or  any  part  thereof,  shall  have  been 
assessed  at  less  than  the  actual  cash  value  thereof,  the 
value  of  the  same  shall  be  increased  so  as  to  conform  ta|H 
the  actual  cash  value  thereof;  or  if  any  property  desig- 
nated in  said  assessment  lists  shall  have  been  assessed  at 
more  than  the  actual  cash  value  thereof,  the  same  shall 
be  reduced  so  as  to  conform  to  the  actual  cash  value 
thereof,  it  being  the  intention  of  this  Act  that  the  County 
Board  of  Equalizers  shall  equalize  and  compute  the  value 
of  all  the  property  in  the  county  upon  the  standard  of 
the  actual  cash  value  thereof,  estimated  at  the  amount  of 
money  the  property  would  sell  for  if  sold  at  a  fair  volun- 
tary sale. 

Provided,  that  no  assessment  shall  be  increased  by  the 
county  Board  of  Equalizers  until  the  property  owner  or 
owners  affected  by  said  increase  shall  have  been  notified 
and  given  an  opportunity  to  be  heard. 

The  board  may  examine  any  person  or  persons  as  wit- 
nesses, and  hear  any  proof  that  may  be  offered  by  any 
taxpayer,  or  about  any  question  touching  the  value  of  any 
property,  or  of  property  described  in  the  assessment  roll. 
Said  board  shall  have  the  power  and  authority  to  send  for 
persons  and  papers;  to  examine  and  enforce  the  attend- 
ance of  witnesses,  and  to  obtain  any  evidence  or  infor- 
mation that  may  be  deemed  material  in  the  performance 
of  its  duties.  Each  member  of  the  board  shall  have  the 
power  to  administer  an  oatli,  and  any  person  who  shall 
wilfully  or  corruptly  swear  falsely  to  any  material  fact 
before  said  board  shall  be  guilty  of  perjury  and  indictable 
for  such  offense. 
Owner's  right  Any  owucr  of  property  liable  for  taxation  in  the  State 
shall  have  the  right,  in  person  or  by  his  agent,  to  mate 
complaint  before  said  board,  that  other  property  or  prop- 
erties in  the  county  have  been  assessed  at  less  than  the 


May  examine 
witnesses. 


of  com- 
plaint. 


1 


Tax  Digest. 


91 


actual  cash  value  thereof,  or  at  a  less  percentage  of  value 
than  complainant's  own  property.  Upon  such  complaint 
bein^  made  before  the  board  it  may  hear  any  evidence 
or  witnesses  offered  by  the  complainant,  or  may  take  such 
steps  as  it  may  deem  material  to  the  investigation  of  the 
complaint  and  pass  upon  the  question  justly  and  equita- 
bly, according  to  the  standard  herein  established  of  an 
actual  cash  valuation  of  property.  The  board  may  in- 
quire as  to  the  valuation  of  the  various  classes  of  prop- 
erty in  the  respective  districts  and  wards  of  the  county, 
•  and  make  such  changes  by  way  of  increase  or  decrease 
in  the  valuation  as  may  be  necessary  to  equalize  the  same, 
as  between  the  districts  and  wards,  and  to  determine  the 
rate  per  cent  of  increase  or  decrease  to  be  added  or  de- 
ducted in  order  to  make  a  just  and  equitable  equalization 
in  the  respective  districts  and  wards,  so  as  to  conform 
throughout  the  county  to  a  just  and  equitable  standard, 
which  standard  In  such  case  shall  not  be  less  than  the 
actual  cash  value  of  the  property. 

The  County  Board  of  Equalizers  shall  make  out  and  ^^^^^^^J^^^^^^d 
transmit  to  the  State  Board  of  Equalization  a  summary,  ^^^^^  ^''^^^' 
showing  the  number  and  value  of  acres  assessed ;  the  num- 
ber and  value  of  town  lots  and  improvements  thereon; 
the  value  of  personal  property  assessed;  the  number  of 
polls  assessed,  and  also  a  brief  summary  of  all  the  testi- 
mony taken  before  the  board  in  regard  to  the  equalization 
of  property.  If  there  should  be  upon  the  assessment  roll 
any  lots  or  parcels  of  realty  sold  at  a  voluntary  sale,  ev- 
idenced by  registration  within  twelve  months  before  the 
meeting  of  the  board,  it  shall  be  the  duty  of  said  board, 
and  of  the  County  Kegister,  to  tabulate  the  same  by  civil 
districts  and  wards,  giving  the  date  of  sale,  terms  of  sale 
of  each  lot  or  parcel,  and  the  assessed  and  equalized  value 
of  said  lot  or  parcel,  and  for  this  purpose  said  board  and 
tlie  County  Kegister  shall  examine  the  registration  books 
of  the  county,  but  the  description  of  the  property  need 


92 


Tax  Digest. 


Examine 
assessors. 


Certificate  to 
assessment 
rolls. 


not  be  sent  out;  provided,  the  name  of  the  grantor  and 
grantee  are  included  with  said  other  facts  in  said  tabu- 
lation. The  sale  price  of  such  realty  in  the  respective 
districts  and  wards  may  be  considered  by  the  board  as 
evidence  in  computing  the  values  of  like  property  in  the 
same  ward  or  district,  allowing  due  consideration  for  the 
differences  between  cash  and  credit  sales,  and  giving  such 
evidence  such  weight  as  it  may  be  fully  entitled  to  in  con- 
nection with  any  other  evidence  before  the  board.  It 
shall  be  the  duty  of  said  board  before  the  adjournment 
of  the  same  to  forward  said  tabulated  statement  or  a  cer- 
tified copy  thereof  to  the  State  Board  of  Equalization. 

It  shall  be  the  duty  of  the  said  board  to  bring  before 
it  each  assessor  and  deputy  assessor  of  the  county,  and 
propound  to  him  such  questions  as  are,  in  the  opinion  of 
the  board,  proper  to  ascertain  the  manner  in  which  the 
assessors  arrived  at  the  value  of  the  property  assessed  by 
them,  and  such  questions  as  will  aid  said  board  in  tlie 
equalization  of  values. 

When  the  County  Board  of  Equalizers  shall  have  dete]> 
mined  the  matters  of  equalization  and  values  before  it, 
and  within  its  jurisdiction,  such  action  shall  be  final,  ex- 
cept in  so  far  as  the  same  may  be  revised  or  changed  by 
the  State  Board  of  Equalizatiom 

Upon  returning  the  assessment  rolls  of  the  county  to 
the  County  Court  Clerk,  the  said  Board  of  Equalizers 
shall  append  to  or  indorse  upon  the  same  a  certificate 
signed  by  each  member,  viz. : 

We,  the  undersigned  members  of  the  Board  of  Equal- 
izers of  the  county  of ,  do  hereby  officially  certify 

that  we  have  equalized,  computed,  and  fixed  the  values  of 
all  properties  set  out  in  the  assessment  rolls  of  said  county 
upon  the  standard  of  the  actual  cash  value  of  the  same, 
by  raising  the  values  of  all  properties  assessed  at  less  than 
the  actual  cash  value  thereof  to  the  actual  cash  value  of 
the  same,  or  by  reducing  the  values  of  all  properties  as- 


Tax  Digest.  93 

sessed  at  a  greater  than  the  actual  cash  value  thereof  to 
the  actual  cash  value  of  the  same,  and  otherwise  faithfully 
and  honestly  obeyed  the  requirements  of  the  assessment 
laws  of  the  State,  and  kept  our  oaths  of  office. 
Witness  our  hands,  this day  of . 

Each  member  of  the  County  Board  of  Equalization,  be- 
fore entering  upon  the  discharge  of  the  duties  of  his  of- 
fice, shall,  before  the  Judge  or  Chairman  of  the  County 
Court,  take  and  subscribe  to  the  following  oath,  to  be  filed 
with  the  Clerk  of  the  County  Court,  viz. : 

State  of  Tennessee, County. 

I,  ,  member  of  the  Board  of  Equalization  of  oath  of 

'  '  ^  members. 

siiic^  county,  do  hereby  solemnly  swear  (or  affirm)  that  I 
will,  without  fear,  favor,  or  affection,  perform  the  duties 
required  of  me  by  my  oath  of  office  and  the  laws  of  the 
State ;  that  I  will  carefully  examine,  compare,  and  equal- 
ize all  assessment  lists  and  values  of  property  in  said 
county,  designated  in  the  assessment  rolls,  and  equalize, 
fix,  and  compute  the  values  of  all  such  properties  upon  the 
standard  of  an  actual  cash  valuation,  as  directed  by  the 
laws  of  the  State,  by  raising  the  value  of  all  properties 
assessed  at  less  than  the  actual  cash  value  of  the  same  to 
the  actual  cash  value  thereof,  and  by  reducing  the  value 
of  all  properties  assessed  at  greater  than  the  actual  cash 
value  of  the  same,  to  the  actual  cash  value  thereof,  and 
in  all  respects  faithfully,  honestly,  and  impartially  do 
and  perform  each  and  every  duty  imposed  upon  me  as  a 
member  of  said  board  by  the  laws  of  the  State. 
Sworn  to  before  me,  this  the day  of . 

On  request  of  the  State  Board  of  Equalizers  the  Clerk 
of  the  County  Court  shall  make  certified  copies  of  said 
oaths  and  forward  the  same  to  said  State  Board  of  Equal- 
izers. 

It  shall  be  unlawful  for  any  member  of  a  County  Board  ^^f®^^®""^' 
of  Equalization  to  enter  upon  or  undertake  to  discharge    aga*lnst 


94  Tax  Digest. 

the  duties  of  his  office  without  first  taking,  before  entering 
upon  the  duties  of  his  office,  the  oath  hereinbefore  pro- 
vided. 

It  shall  be  unlawful  for  any  County  Board  of  Equal- 
izers, or  any  member  thereof,  to  fail,  refuse,  or  neglect  to 
prepare  and  promptly  forward  to  the  State  Board  of 
Equalization  a  comparative  tabulated  statement  (or  certi- 
fied copy  thereof)  to  be  taken  from  the  Kegister's  office 
and  assessment  list,  as  hereinbefore  provided. 

It  shall  be  the  duty  of  the  members  of  the  County  Board 
of  Equalizers,  when  it  is  known  to  or  reasonably  suspected 
by  any  one  of  them  that  any  assessor  or  deputy  has  know- 
ingly, willfully,  or  negligently  assessed  any  property  at 
less  than  the  actual  cash  value  of  same,  to  report  the  same 
to  the  District  Attorney,  or  a  revenue  agent  of  the  State, 
whose  duty  it  shall  be,  upon  receiving  such  information, 
to  institute  proceedings  against  the  assessor  upon  his  bond 
to  recover  the  penalty  hereinafter  prescribed. 

"^to^S^r*  -^^  ^^  hereby  declared  unlawful  for  any  County  Board 

value!  ^^^^  ^^  Equalization,  or  any  member  thereof,  to  willfully,  know- 
ingly, or  negligently  compute,  -^x^  or  equalize  or  to  will- 
fully, knowingly,  negligently  permit  or  suffer  the  same  to 
be  done,  the  value  of  any  property  at  less  than  its  actual 
cash  value. 

^X*a?ds  how  ^  ^  equalizing  properties,  it  should  come  to  the  knowl- 
SgSl^^  edge  of  the  State  Board  of  Equalization  or  should  it  have 
reasonable  grounds  to  believe  such  is  the  case,  that  any 
County  Board  of  Equalizers,  or  any  member  thereof,  has 
violated  this  provision,  it  shall  be  the  duty  of  said  State 
Board  of  Equalization  to  immediately  notify  the  Comp- 
troller of  the  Treasury  of  the  same,  and  it  shall  thereupon 
be  the  duty  of  said  Comptroller  to  immediately  direct  a 
revenue  agent  of  the  State,  or  the  District  Attorney  of 
the  district  in  which  the  off'ense  is  committed,  to  institute 
proceedings  to  recover  the  penalty  hereinafter  prescribed, 
which  said  direction  shall  be  complied  with  by  such  Dis- 
trict Attorney  or  revenue  agent  | 


Tax  Digest.  95 

It  shall  be  the  duty  of  the  County  Board  of  Equalizers  ^^^^'^^^^  ^^ 
to  investigate  as  to  whether  assessors  or  deputy  have  made  asSors. 
and  transmitted  the  list  to  the  District  Attorney  of  tax- 
payers who  shall  have  failed  or  refused  to  take  the  oath 
of  affirmation  required  by  law  to  tax  schedules,  or  who 
have  refused,  neglected,  or  failed  to  return  tax  schedules 
as  required  by  law,  and  if  the  assessor  has  failed  to  per- 
form this  duty,  then  said  board  shall  report  the  same  to 
the  District  Attorney,  or  to  a  revenue  agent  of  the  State, 
whose  duty  it  shall  then  be  to  institute  proceedings  against 
the  assessor  for  the  penalty  herein  prescribed;  and  in 
case  of  such  a  failure  on  the  part  of  the  assessor,  it  shall 
be  the  duty  of  the  State  Board  of  Equalization  to  prepare 
and  transmit  to  the  District  Attorney  a  list  of  the  taxpay- 
ers who  shall  have  failed  to  perform  the  requirements  of 
this  Act,  hereinbefore  set  out,  and  thereupon  such  Dis- 
trict Attorney  shall  ex  officio  prosecute  the  delinquents, 
and  it  shall  be  imlawfpl  for  the  County  Board  of  Equal- 
izers and  the  members  thereof  to  fail,  refuse,  or  neglect  to 
perform  this  duty  before  the  completion  of  their  duties  of 
equalization. 

It  shall  be  unlawful  for  the  members  of  any  County 
Board  of  Equalizers  to  fail,  refuse,  or  neglect  to  report 
and  transmit  to  a  District  Attorney  or  State  revenue  agent 
such  answers  of  assessors  or  deputy  assessors  elsewhere  re- 
quired in  this  Act,  as  show  or  indicate  they  have  assessed 
any  property  at  less  than  the  actual  cash  value  of  the 
sama 

It  shall  be  unlawful  and  a  misdemeanor  for  any  Judge  ^'plSorm 
or  Chairman  of  the  County  Court,  or  Clerk  of  the  County 
Court,  or  County  Kegister  to  fail,  refuse,  or  neglect  to  do 
and  perform  any  duty  imposed  by  this  Act,  with  regard 
to  returning  or  forwarding  statements  to  the  State  Board 
of  Equalization,  as  provided  for  in  this  Act,  and  upon 
conviction  the  offender  shall  be  fined  not  less  than  $50 
and  not  more  than  $100,     The  books  prepared  for  the 


Tax  Digest. 


Clerk  to 
prepare 
tabulated 
statement. 


use  of  the  assessors  shall  have  two  additional  columns, 
after  the  total  valuation  column,  for  the  purpose  of  show- 
ing the  action,  if  any,  of  the  County  Board  of  Equalizers, 
on  assessments,  one  of  which  shall  show  the  increase  and 
the  other  the  decrease  in  valuation  made  by  said  board. 
These  two  columns  ^1  all  be  added  to  get  the  total  increase 
and  decrease  in  the  district. 

The  Cleric  of  tl.e  County  (Vuirt  shall,  within  ten  days 
after  the  Board  of  Equalization  adjourns,  make  out  a  tab- 
ulated statempnt,  by  districts  and  wards,  showing  the  num- 
ber of  acr(^  assessed  and  value,  the  number  of  lots  as- 
sessed and  assessed  value,  the  value  of  personality  assessed, 
the  total  value  of  all  proj)eity,  and  the  total  increase  and 
decrease  made  by  ihe  Bo^rd  of  Equalization  in  each  dis- 
trict, and  shall  forward  said  statement  to  the  State  Board 
of  Equalization  by  registered  mail.  The  Clerk  shall  be 
liable  to  a  fine  of  $10  each  day  he  fails  to  mail  said  state- 
ment to  said  State  Board  of  Equalization,  which  shall  b^ 
in  addition  to  the  penalty  hereinafter  prescribed.  ^| 

Sec.  34.  That  each  assessor  or  deputy  assessor,  or 
Sf  duE"''^  member  of  the  County  Board  of  Equalizers  who  violates, 
neglects,  or  fails  or  refuses  to  comply  with  any  of  the 
provisions  of  this  Act,  unless  the  same  is  otherwise  ex- 
pressly made  punishable  as  a  misdemeanor,  shall  pay  and 
forfeit  to  the  State  of  Tennessee  the  sum  of  not  less  than 
$50,  nor  more  than  $100,  for  each  offense  which  penalty 
shall  be  recovered  of  the  offender  and  his  sureties  on  his 
bond,  in  the  case  of  assessors  and  deputies,  and  of  the 
members  of  the  Board  of  Equalizers  personally,  in  any 
court  of  record  in  the  county,  or  before  any  Justice  of 
the  Peace  of  the  county,  by  motion  on  ^ve  days'  notice,  or 
by  suit  instituted  for  the  purpose. 

It  shall  be  the  duty  of  each  District  Attorney,  revenue 
agent  of  the  State,  and  County  Judge  or  Chairman,  when 
it  comes  to  his  knowledge,  or  he  has  reasonable  grounds  to 
believe  that  the  provisions  of  this  Act  have  been  violat 


Penalty  for 
failure  in 


Who  institute 
proceedings. 


1 


I 


Tax  Digest.  97 


to  institute  proceedings  by  such  motion,  or  suit  to  recover 
the  penalties  prescribed  by  this  Act. 

Sec.  35.  That  it  shall  be  unlawful  for  any  assessor,  ^^^^f^^'t^"^" 
or  deputy  assessor,  or  any  member  of  any  County  Board  of  dSiesJer- 
Equalizers,  to  draw  or  receive  any  compensation  for  ser- 
vices, or  for  any  County  Judge  or  Chairman  to  issue  any 
warrant  for  the  same,  until  such  assessor  or  deputy  as- 
sessor, or  member  of  said  board  shall  have  fully  kept  and 
performed  each  and  every  one  of  the  requirements  of  this 
Act,  and  the  failure  to  keep  and  perform  any  of  the  same 
shall  be  held  and  deemed  a  waiver  of  any  right  to  any 
compensation  for  servicer;  provided,  should  death  pr^ 
vent  the  performance  of  the  same,  compensation  may  be 
paid  to  proper  representatives  for  services  rendered,  and 
provided,  further,  that  this  section  shall  not  apply  to 
counties  having  a  population  of  60,000  or  more,  in  which 
case  the  salary  shall  be  paid  monthly  by  warrant  of  the 
County  Judge  on  the  County  Trustee. 

Sec.  36.  That  any  Judge  or  Chairman  of  the  County  ^^j^uure^'"^ 
Court  or  Clerk  of  the  County  Court,  or  District  Attorney, 
or  revenue  agent,  who  fails,  neglects,  or  refuses  to  obey 
and  observe  the  requirements  imposed  upon  him  by  this 
Act,  shall  be  guilty  of  a  misdemeanor,  and  upon  convic- 
tion, shall  be  fined  not  less  than  $50,  nor  more  than  $100. 

Sec.  37.  That  the  Clerk  of  each  county  shall  in  a  well  ^'ffiV^^t^^fP 
bound  book,  which  the  county  shall  furnish  at  its  expense,  ^°°^- 
keep  and  preserve  the  said  oaths  prescribed  by  this  Act, 
to  be  taken  by  assessors,  deputies,  and  members  of  County 
Boards  of  Equalizers,  except  the  oath  of  members  of  Coun- 
ty Boards  of  Equalizers,  to  be  forwarded  to  the  State 
Board  of  Equalizers. 

Sec.  38.     That  the  Secretary  ..f  State,  Treasurer,  and  ^'***  ^°*'^- 
Comptroller  of  the  Treasury  of  the  State,  and  their  suc- 
cessors in  office,  are  hereby  created  a  State  Board  of  Equal- 
ization and  invested  with  the  powers  and  required  to  per- 
form the  duties  hereinafter  prescribed^  viz, ; 


98 


Tax  Digest. 


Organization. 


No  compensa- 
tion, oath. 


Rules. 


(1)  Said  board  shall  hold  its  sessions  at  the  Capitol, 
Nashville,  Tennessee,  at  the  first  session  of  which  it  shall 
elect  one  of  its  members  Chairman,  and  one  Secretary  of 
the  board.  A  majority  of  the  board  shall  constitute  a 
quorum  for  the  transaction  of  business.  Minutes  of  each 
day's  session  of  the  board  shall  be  kept  and  signed  by  its 
members.  The  records  of  the  board  shall  be  kept  in  the 
office  of  the  Secretary  of  State  for  preservation. 

(2)  It  shall  be  the  duty  of  the  officials  hereinbefore 
named  to  discharge  the  duties  of  said  board  without  ad- 
ditional compensation,  but  before  entering  upon  the  dis- 
charge of  such  duties,  they  shall  take  and  subscribe  to  an 
oath,  that  they  will  fairly  and  impartially  perform  the 
duties  imposed  upon  them  by  this  Act,  and  equalize,  fix, 
and  compute  the  values  of  all  properties  within  their  ju- 
risdiction so  as  the  value  thereof  shall  conform  to  the 
standard  of  the  actual  cash  value  of  the  same.  Said  oath 
shall  be  taken  before  some  person  authorized  by  law  to 
administer  an  oath,  and  be  filed  in  the  office  of  the  Secre- 
tary of  State  for  preservation. 

(3)  Upon  taking  and  filing  said  oath,  said  officials  shall 
at  once  become  and  constitute  a  State  Board  of  Equalizers, 
as  herein  provided,  with  the  power  and  authority  to  hold 
meetings  and  transact  business  as  a  State  Board  of  Equal- 
izers. 

(4)  Said  board  is  hereby  vested  with  the  power  to 
make  such  rules  and  regulations,  and  prepare  such  forms 
as  it  may  deem  proper  for  its  use  and  government,  or  for 
the  use  and  government  of  County  Boards  of  Equalizers, 
to  obtain  such  evidence,  information,  and  statistics  as  may 
be  deemed  material  as  to  the  value  and  conditions  of  prop*- 
erties  to  be  equalized  •  to  regulate  and  prescribe  the  mode 
of  taking  evidence,  whether  by  affidavit,  deposition,  or 
otherwise;  to  send  for  papers  and  witnesses;  to  compel 
the  attendance  of  witnesses,  and  administer  oaths  to  wit- 
nesses, and  to  do  and  perform  such  other  acts  as  may  be 
necessary  to  accomplish  the  purposes  of  its  creation. 


■  Tax  Digest.  99 

HL  (5)  In  addition  to  other  sessions  held  for  other  pur- ^^jenniai 

^^V    ^    ^  -^      ,       sessions. 

^^oses  as  prescribed  in  this  Act,  said  board  shall  hold  bi- 
ennial sessions  at  the  Capitol  at  Nashville,  Tennessee, 
commencing  on  the  second  Monday  in  July,  1904,  for  the 
purpose  of  equalizing  under  this  Act  the  assessmenta  of 
properties  assessed  during  the  year  the  bieoinial  session  is 
held,  Avhich  biennial  session  shall  be  known  as  the  Equal- 
ization Session  of  the  Board. 

Taxpayers  and  property  owners,  without  further  notice 
than  this  Act  are  required  to  take  notice  of  said  biennial 
session.  Said  biennial  sessions  shall  continue  from  time 
to  time,  or  day  to  day,  until  the  said  duties  of  equaliza- 
tion are  completed,  but  shall  not  continue  longer  than  the 
fifteenth  day  of  September  following  the  commencement 
of  the  biennial  session.  If,  during  such  biennial  session, 
it  shall  be  deemed  necessary,  adjournment  of  the  session 
may  be  made  to  any  other  place  im  the  State,  designated 
by  the  board.  During  such  biemiial  session,  or  at  any 
:  other  time,  said  board  shall  have  the  power  to  send  any 
;,  of  its  members  to  any  portion  of  the  State  to  obtain  infor- 
mation and  evidence  deemed  material,  and  to  hear  ques- 
tions upon  appeal  from  the  action  of  Trustees  and  County 
Court  Clerks.  In  cases  of  back  assessments  and  reassess- 
ments, to  the  duties  of  equalization,  said  board,  whenever 
deemed  material,  may  hold  at  any  time,  sessions  at  said 
Capitol  or  elsewhere,  for  the  transaction  of  business  other 
than  that  to  be  performed  during  the  biennial  sessions, 
which  sessions  may  be  held  either  before  or  after  said  bi- 
ennial sessions,  and  the  first  of  which  shall  not  be  held 
later  than  the  first  Monday  in  December,  1901. 

(6)   During  biennial  sessions  of  said  board  any  tax- -^^y  ^^^p^y^,"^ 
payer  of  the  State,  or  any  owner  of  property  subject  to    state  Board. 
taxation  in  the  State,  shall  have  the  right  to  a  heariag 
and  determination  of  any  complaint  such  taxpayer  or  own- 
er of  property  may  make  on  the  ground  that  other  prop- 
erty than  the  property  of  such  taxpayer  or  owner,  has  been 


I 


100 


Tax  Digest. 


Equalization, 
how  fixed. 


Record  to  be 
kept. 


What 
property. 


assessed  at  less  than  the  actual  cash  value  of  the  samCj 
or  at  a  less  percentage  of  value  than  the  property  of  such 
taxpayer  or  owner  of  property,  whether  his,  her,  or  it^. 
property  is  within  the  jnrisdiction  of  said  board  or  some, 
other  authority  to  equalize,  but  the  complaint,  subject  tC' 
amendment  for  cause,  shall  be  specific,  in  writing,  and 
filed  with  said  board  within  five  days  after  the  first  da;y 
of  the  biennial  session^ 

(7)  It  shall  be  the  duty  of  said  State  Board  of  Equal- 
izers at  such  biennial  sessions  to  equalize,  compute,  and 
fix  the  values  of  such  properties  as  are  within  its  jurisr- 
diction  by  the  standard  of  'the  actual  cash  value  of  the 
same,  and  for  said  purpose  said  board  shall  have  th(i 
power  to  reduce  or  increase  values  of  properties  so  as  the 
values  of  all  a,ss6ssments  equalized  by  said  board  shall 
conform  t-o  said  standard  of  actual  cash  values.  Equjali- 
zation  of  such  properties  may  be  made  by  said  board  hy 
classifications  of  properties  and  by  wards,  civil  districts, 
or  counties,  or  in  such  manner  as  it  may  deem  will  best 
enable  the  board  to  justly  and  equitably  equalize  assess- 
ments in  conformity  with  said  standard.  Provided,  tht^ 
State  Board  of  Equalization  shall  not  have  the  power  to 
raise  the  taxes  of  a  whole  county  or  reduce  the  same  by  a 
per  cent  on  the  whole,  but  shall  pass  upon  each  piece  of 
property  specifically  in  raising  or  reducing  taxes. 

(8)  Said  board  shall  enter  or  cause  to  be  entered  in  a 
book  prepared  for  the  purpose  a  record  of  its  action  in 
equalizing  properties,  showing  corrections  and  changes  in 
assessments,  increases  and  decreases  in  the  values  of  prop- 
erties by  percentage  or  otherwise,  and  proper  and  neces- 
sary certificates  of  the  same  shall  be  certified  to  the  Clerks 
of  the  County  Courts,  who  shall  make  proper  and  correct 
entries  of  the  same  upon  the  tax  books,  to  be  turned  over 
to  the  County  Trustee. 

(9)  Said  board  shall  have  jurisdiction  of,  and  it  shall 
be  its  duty  to  equalize  at  said  biennial  sessions  the  assess- 


Tax  Digest.   ^■^^■'-'.'^VJ^^^^^^       101 


ments  of  all  propertias  in  this  State,  except  such,  as  are 
DOW  required  by  law  to  be  equalized  by  the  Governor, 
Secretary  of  State,  and  Treasurer;  that  is  distributable 
and  localized  railroad  properties  and  distributable  teleh 
graph  and  telephone  properties. 

(10)  The  action  of  the  State  Board  of  Equalizers  shall  Action  final. 
l>e  final  and  conclusive  as  to  all  matters  passed  upon  by 

ihe  board  and  taxes  shall  be  collected  upon  the  valuations 
so  fixed  and  found  by  said  board. 

(11)  Said  State  Board  of  Equalization  shall  also  hear  state  Board 

J      T  hears  appeals 

appeals  upon  matters  oi  back  or  reassessments  made  by    from  book 

^  ^  ^  n  /•  /->«  assessment. 

revenue  agents  or  other  officers  of  the  State  from  County 
Trustees  or  County  Court  Clerks.  The  right  of  appeal 
from  tlie  decision  of  said  Trustees  or  County  Court  Clerks 
in  the  matter  of  back  or  reassessments  is  hereby  given  to 
the  State  and  county  or  party  assessed  or  reassessed;  pro- 
vided, said  appeal  is  prosecuted  within  ten  days  from  the 
date  of  such  back  or  reassessment  or  attempt  to  back  or  re- 
assess, and  the  said  Trustee  or  County  Court  Clerk  shall, 
upon  such  appeal  being  perfected,  certify  his  action  to 
the  State  Board  of  Equalizers,  whose  duty  it  shall  be  to 
heai*  the  matter  in  controversy  within  ten  days  from  the 
filing  with  them,  or  either  of  them,  the  notice  of  appeal, 
provided,  said  board  is  then  in  session. 

(12)  When  said  board  shall  have  finisbed  the  equali- ^®'^'^^°**®- 
zation  of  properties  assessed  during  the  year  of  such  bi- 
ennial session,  it  shall  append  to  the  record  of  its  actions 

an  official  certificate  signed  by  its  members  that  the  values 
of  assessments  eoualized  by  it  have  been  equalized,  fixed, 
and  computed  in  conformity  with  the  standard  prescribed 
by  this  Act,  and  that  all  properties  for  the  purpose  of  tax- 
ation shall  be  valued  at  the  actual  cash  value  thereof. 

(13)  It  shall  be  the  duty  of  said  board  to  prepare  and  ^^KgL^ature. 
transmit  to  tlie  General  Assembly  at  its  biennial  sessions  a 

report  of  their  work,  together  with  such  legislative  recom- 
mendations as  it  may  deem  best  for  the  interests  of  the 
State. 


Refusal  of 
county 
officials. 


102  Tax  Digest 

Gathering  (14)   It  shall  be  the  duty  of  the  Judsre  or  Chairmaji 

evidence  ^        ''  -^  ^ 

counties.  ^^^  ^^^  Clerk  of  each  County  Court,  County  Trustees, 
members  of  each  County  Board  of  Equalizers,  and  as- 
sessors, to  iill  out  and  letum  blanks  and  furnish  informa- 
tion, evidence,  and  affidavits,  when  called  upon  to  do  so  by 
the  said  Stat^  Board  of  Equalizers,  and  also  the  duty  of 
the  members  of  County  Boards  of  Equalizers  to  observe 
such  rules  and  regulations  as  may  be  prescribed  by  the- 
said  State  Board  of  Equalizers  for  the  use  and  govern 
ment  of  County  Boards  of  Equalizers. 

(15)  It  shall  be  the  duty  of  the  Stat©  Board  of  Equal- 
izers to  certify,  in  vmting,  any  violation  of,  or  failure,  re- 
fusal, or  neglect  on  the  part  of  any  assessor,  deputy  as- 
sessor, member  of  a  County  Board  of  Equalizers,  Judge., 
or  Chairman,  or  Clerk  of  a  County  Court,  or  County  Trus- 
tee, or  other  official,  which  certification  shall  be  filed  in 
the  office  of  the  State  Comptroller.  It  shall  thereupon  b€> 
the  duty  of  said  Comptroller  to  direct,  in  case  such  offens^r 
is  punishable  with  a  penalty,  the  proper  District  Attorney 
or  a  revenue  agent  to  institute  proceedings,  as  prescribed 
in  this  Act,  to  recover  such  penalty,  and  in  case  the  of- 
fense is  punishable  as  a  misdemeanor,  the  proper  District 
Attorney  to  ex  officio  prosecute  the  offender. 
Certify  (16)   The  State  Board  shall  certify,  in  writing,  to  the 

6SC3>  136(1 

property.  Comptroller  of  the  State,  to  be  delivered  to  the  proper 
revenue  agents,  all  evidence  of  any  properties  escaping 
taxation,  with  name  of  owners  and  locations  of  the  prop- 
erties, to  be  investigated  and  proceeded  with,  as  required 
by  law. 
Expenses.  (17)   All  uecessaxy  and  proper  expenses  incurred  in  the 

performance  of  the  duties  imposed  under  this  Act  shall  be 
paid  out  of  the  State  Treasury  upon  the  sworn  itemized 
statement  of  all  the  members  of  the  State  Board  of  Equal- 
ization. Such  expense  account  shall  be  presented  to  the 
State  Comptroller  quarterly,  and  if  approved  by  him,  shall 
be  payable  upon  his  warrant. 


Tax  Digest.  103 

(18)   Provided  that  the  State  Board  of  Equalization  Notice  of 

\        y  ^  change  in 

herein  provided  for  before  the  assessment  on  the  property  'Assessment. 
in  any  county  in  this  State  shall  as  a  whole  be  raised  or 
reduced  or  in  any  manner  changed,  it  shall  be  the  duty  of 
tlie  said  board  to  give  ten  days'  notice,  in  writing,  to  the 
Chairman  of  the  County  Court  or  the  County  Judge  of 
the  said  county  of  their  purpose  on  a  day  fixed  in  said 
notice  not  less  than  ten  days  after  the  service  of  said  no- 
tice, to  consider  the  assessment  of  property  in  said  comity, 
and,  provided,  further,  that  before  the  said  board  shall 
raise,  reduce,  or  in  any  manner  change  the  assessment  of 
the  property  in  any  county  proof  shall  be  taken  by  said 
board,  and  the  board  shall  have  power  to  issue  summons 
for  witnesses,  which  summons  and  the  notices  herein  above 
provided  for  shall  be  executed  by  the  Sheriff  or  any  lawful 
officer  of  the  county ;  and,  provided,  further,  that  the  board 
sliall  give  its  reasons  for  any  action  they  may  take  and 
the  evidence  taken  before  said  board  in  its  consideration 
of  any  assessment  of  the  property  of  any  county  shall  be 
reduced  to  writing  and  filed  in  the  office  of  the  Secretary 
of  State. 

Sec.  39.  That  should  the  property  in  any  district  or  Tr^^^^ste^e  to 
'.vard,  or  any  part  thereof,  escape  assessment,  or  fail  in  ^^^"' 
any  manner  to  be  assessed,  the  Trustee  is  hereby  required 
to  assess  the  same  at  its  actual  cash  value,  and  report  the 
amount  of  the  tsixes  thereon  collected  to  the  County  Court 
as  "picked  up"  taxes,  at  the  same  time  hereports  lists  of 
errors,  etc.,  giving  a  description  of  said  property,  district, 
or  ward  in  which  located,  and  the  Clerk  of  the  Court  is 
hereby  required  to  certify  a  copy  of  said  report  to  the 
officer  with  whom  the  Trustee  by  law  is  required  to  settle ; 
and  the  Trustee  shall  account  for  the  same  in  making 
final  settlements  of  his  various  accounts;  but  no  assess- 
ment authorized  by  this  section  or  by  Section  31  of  this 
Act  shall  be  made  for  any  other  years  than  for  the  years 
in  which  said  assessments  shall  be  made,  and  for  three 
ears  preceding  same. 


104 


Tax  Digest. 


Time  clerk  to 
make  tax 
book  and 
deliver  to 
trustee. 


State  tax  in 
munici- 
palities. 


Sec.  40.  That  tlie  Clerk  of  the  County  Court 
make  out  from  the  assessment  books  in  his  possession  a 
tax  book,  and  deliver  to  the  Trustee  said  tax  book  on  oi* 
before  the  first  Monday  of  October  each  and  every  year, 
respectively,  and  he  shall  receive  such  compensation  as  the 
County  Court  shall  allow ;  provided,  that  the  Trustee  shall 
have  at  the  date  of  his  induction  into  office  entered  into 
the  several  bonds  in  double  the  amount  of  taxes,  as  re- 
quired by  law.  Said  tax  books  shall  be  made  out  by  dis- 
tricts, and  shall  be  ruled  in  suitable  and  appropriate  col- 
umns, and  shall  show  names  of  owners  in  alphabetical  or- 
der, the  number  of  lots  and  blocks,  number  of  acres,  de- 
scription of  the  property  as  contained  in  the  assessment 
roll,  the  value  of  each  lot,  tract,  or  parcel  of  land,  the  val- 
uation of  personal  property,  under  the  appropriate  head 
cr  items  called  for  by  this  Act,  and  the  total  valuation  of 
real  and  personal  property  against  each  taxpayer ;  also  all 
poll  taxes  due,  according  to  said  assessment  books.  On  thi3 
total  valuation  of  the  real  property  of  each  taxpayer,  the 
State,  county,  special  road,  school,  and  municipal  taxes 
shall  be  extended  in  ajjpropriate  columns  separately,  ac- 
cording to  and  at  the  rate  levied  by  the  proper  authority 
for  each  of  said  purposes,  and  a  column  added  showing 
the  total  of  all  taxes  levied  and  to  be  collected  from  each 
taxpayer. 

Sec.  41.  That  taxes  on  property  for  municipal  pur- 
poses shall  be  imposed  on  the  value  thereof,  as  the  same  is 
ascertained  by  the  assessment  for  State  taxation,  and  shall 
be  collected  by  the  same  officers  at  the  time  and  in  the 
manner  prescribed  for  the  collection  of  the  State  revenue, 
except  as  herein  provided,  and  it  shall  be  the  duty  of  the 
Clerk  of  the  County  Court,  in  making  out  the  tax  books, 
to  place  all  the  property  within  the  limits  of  any  given 
municipality  so  that  it  will  be  separate  from  the  other 
property;  and  by  footing  up  the  assessed  valuations  on 
each  page,  and  recapitulating  such  footings,  he  shall  show 


Tax  Digest.  105 

the  aggregate  valuation  of  all  property  within  the  limits 
of  each  incorporated  town,  city,  or  taxing  district ;  and  in 
the  same  manner  he  shall  show  tlie  aggregate  valuation  of 
all  property  within  the  limits  of  the  county.  The  tax 
hooks  for  realty  shall  show  the  name  of  the  owner,  if 
known,  the  description  of  each  lot,  tract,  or  parcel  of  land, 
and  the  value  thereof. 

Sec.  42.  That  all  taxes.  State,  county,  and  municipal.  Taxes,  when 
to  he  collected  under  this  Act.  shall  be  payable  the  first 
Monday  in  October  in  each  year,  except  municipal  taxes 
of  cities  having  a  population  of  100,000  or  over,  by  the 
Federal  census  of  1900,  or  any  subsequent  Federal  census, 
and  such  other  municipal  corporation  which,  under  ex- 
isting laws,  are  authorized  to  collect  their  own  taxes  in 
property,  privileges,  and  polls.  All  delinquent  property, 
taxes  of  all  kinds  of  all  municipal  corporations  shall  be 
certified  by  the  proper  officer  of  said  corporations  to  their 
respective  County  Trustees,  by  the  first  of  June  of  the 
year  next  after  they  accrue,  and  the  property  against 
which  said  taxes  axe  assessed  shall  be  sold  by  the  Trustee 
at  the  same  time  and  as  a  part  of  his  other  sales,  and  the 
proceeds  of  such  sales  shall  be  disposed  of  and  the  property 
may  be  redeemed,  as  elsewhere  provided  in  this  Act ;  pro- 
vided, that  mimicipal  corporations  having  the  power  under 
their  charter  to  collect  their  own  taxes,  can  provide  by 
ordinance  for  the  collection  of  their  delinquent  taxes,  ex- 
cept municipal  corporation  having  a  population  over  14,- 
000,  and  not  over  20,000  by  the  Federal  census  of  1900 
or  any  subsequent  Federal  census,  and  at  the  end  of  said 
section  after  the  words  "and  polls"  insert  as  follows: 
Except  such  corporation  as  by  the  Federal  census  of  1900 
or  any  subsequent  Federal  census  that  have  a  population 
of  over  14,000  and  not  over  20,000  and  all  delinquent 
taxes  not  barred  by  the  statute  of  limitation  shall  by  the 
proper  officer  of  such  cities  be  certified  to  their  County 
Trustee  by  the  first  of  June  of  each  year  and  the  prop- 


106 


Tax  Digest. 


Trustee  to 
give  receipt 
in  ink  on 
numbered 
blanks. 


Clerk  to  fur- 
1  nish  poll 
tax  receipts. 


ert-y  against  which  said  taxes  are  assessed  shall  be  sold  by 
the  Trustee  at  the  same  time  and  as  a  part  of  his  other 
sales  and  the  proeeeds  of  such  sales  shall  be  disposed  of 
and  the  property  may  be  redeemed  as  elsewhere  in  this 
Act  provided ;  provided,  nothing  in  this  section  shall  ap- 
ply to  municipal  corporations  which  have  a  right  under 
the  provisions  of  their  charters  to  assess  and  collect  their 
own  taxes  on  property,  privileges,  and  polls. 

Sec.  43.  That  the  Trustees  shall  give  to  each  taxpayer 
a  receipt,  written  in  ink,  for  all  the  taxes  paid  byi  him, 
numbered,  dated,  and  filled  up,  so  as  to  show  in  case  of 
land,  by  whom  and  on  what  taxes  were  paid ;  and  it  shall 
be  the  duty  of  the  County  Court  of  each  county  ini  this 
State  to  furnish  the  County  Trustee  of  said  county  with  a 
sufficient  nmnber  of  tax  receipts,  printed  in  duplicate,  and 
in  a  blank  form  in  a  book  or  books  numbered  from  one 
up,  consecutively,  and  shall  have  the  year  for  which  said 
taxes  are  due  printed  in  large  figures,  not  less  than  one 
inch  deep,  on  the  face  of  each  receipt.  The  Trustee  shall 
be  charged  with  these  receipts  and  must  in  his  final  seir 
tlement  account  for  each  blank  receipt  so  received  by  him, 
and  no  payment  to  the  Trustee  of  any  tax  shall  be  legal 
and  binding  unless  paid  upon  the  regular  tax  receipt  here- 
in specified,  and  duplicate  receipts  shall  be  preserved  in 
said  book  or  books,  to  be  submitted  to  the  County  Court 
by  the  Trustee  whenever  required  to  do  so,  and  said  re^- 
ceipt  book  of  duplicates,  when  filled,  shall  be  filed  in  the 
ofiice  of  the  County  Court  Clerk  for  reference,  and  shall 
be  receipted  for  by  the  Clerk  and  carefully  preserved  in 
his  office  as  a  record  for  the  protection  of  taxpayers  who 
have  paid  their  taxes  and  lost  or  misplaced  their  receipts  y 
provided,  however,  that  in  counties  of  30,000  population 
or  over,  said  duplicate  receipts  will  remain  in  the  Trustee's 
ofiice  as  a  part  of  the  records  thereof. 

It  shall  also  be  the  duty  of  the  County  Court  to  furnish 
to  the  County  Trustee  blank  poll  tax  receipts  not  less  in 


Tax  Digest.  107 

number  than  one  and  one-haK  times  the  number  of  polls 
assessed.  Such  receipts  shall  be  printed  in  duplicate  and 
all  numbered  from  one  up,  consecutively,  and  bound  in 
books  of  twentj-five,  fifty,  and  one  hundred  each,  and 
shall  have  the  year  printed  in  large  figures  on  the  face  of 
the  receipt  not  less  than  one  inch  deep  each. 

Every  poll  tax  payer  shall  receive  one  of  these  receipts 
from  the  Trustee,  or  Deputy  Trustee,  or  Constable;  pror- 
vided,  that  one  receipt  shall  be  sufficient  for  realty  and 
poll.  The  Trustee  shall  be  charged  with  these  receipts, 
and  must  account  for  each  receipt  in  his  final  settlement, 
either  in  money  or  by  returning  the  receipts  unused,  or 
giving  a  satisfactory  explanation  for  failing  to  do  so.  It 
shall  be  a  misdemeanor  for  any  person  to  print,  issue,  or 
use  any  counterfeit  poll  tax  receipts,  -ounishable  by  a  fine 
of  not  less  than  $100,  nor  more  than  $500. 

Sec.  44.  That  the  Clerk  of  the  County  Court  shall '^^'^Sy'"'' 
make  out  from  said  tax  books  an  aggregate  statement,  *^^^^  ^  ° 
showing  the  value  of  all  town  lots,  the  number  of  acres 
and  value  of  all  tracts  of  land,  and  the  value  of  all  per- 
sonal property.  This  statement  shall  be  made,  and  the 
tax  shown  by  civil  districts  and  wards,  and  shall  show 
the  aggregate  for  the  whole  county  from  the  items  named. 
Said  Clerk  shall  specify,  in  said  statement,  which  of  said 
districts  are  suburban,  or  county  districts.  This  state- 
ment shall  be  forwarded  to  the  Comptroller  of  the  Treas- 
ury on  or  before  the  first  Monday  in  I^ovember  in  each 
and  every  year.  He  shall  also  certify  a  like  statement  to 
the  Mayor  of  each  municipality  by  said  date. 

Sec.  45.     That  should  any  Clerk  of  the  County  Court  Penalty  for 

failure. 

fail  to  comply  with  the  requirements  of  the  three  preced- 
ing sections,  when  within  his  power  to  do  so,  he  shall  for- 
feit all  claims  for  compensation  for  labor  and  services  for 
making  out  and  preparing  said  tax  books. 

Sec.  46.  That  it  shall  be  the  duty  of  the  assessor  to 
make  a  return  to  the  County  Court  Clerk  of  the  name  of 


108 


Tax  Digest. 


Assessors  to 
return  list 
of  persons 
exercising 
privileges. 


Who  pay  poll 
tax. 


Poll  tax. 
when  to  be 
paid. 


Liability  of 
Trustee. 


each  person,  company,  firm,  or  corporation  engaged  in  any 
business  liable  in  any  way  to  pay  a  privilege  tax  in  each 
district  or  ward  under  the  provisions  of  law.  It  shall  be 
the  duty  of  the  Judge  or  Chairman  of  the  County  Court 
and  of  the  County  Court  Clerk  to  examine  the  lists  so  re- 
turned and  compare  the  same  with  the  list  of  persons  pay- 
ing privileges ;  and  he  shall  report  the  result  to  the  Quar- 
terly Court  at  the  July  term  following  the  assessment, 
and  the  said  report  shall  be  read  in  full  meeting  of  the 
County  Court,  and  spread  upon  the  minutes  of  the  court 

Sec.  4Y.  That  every  male  inhabitant  between  the  ages 
of  twenty-one  and  fifty  years,  except  persons  who  are  deaf, 
dumb,  blind,  or  incapable  of  labor  and  of  earning  a  live- 
lihood, shall  pay  a  poll  tax  for  school  purposes. 

The  rate  of  taxation  on  every  taxable  poll  shall  be  $1. 
Said  poll  tax  shall  be  collected  annually  by  the  Trustee 
of  the  county,  and  shall  be  appropriated  for  common  school 
purposes  in  the  manner  prescribed  by  law. 

Every  taxpayer  shall  pay  his  poll  tax,  if  liable  for  poll 
tax,  at  or  before  the  time  he  pays  his  property  tax.  'No 
Trustee  shall  receive  from  any  taxpayer  his  property  tax 
and  receipt  him  therefor,  until  his  poll  tax  is  paid,  if  lia- 
ble for  poll  tax;  provided,  the  Trustee  shall  not  enforce 
this  section  where  the  taxpayer  in  good  faith  claims  that 
he  is  not  liable  for  the  payment  of  the  poll. 

Every  Trustee  Avho  violates  this  section,  or  permits  it 
to  be  violated  by  any  of  his  deputies,  shall  be  held  liable 
for  all  poll  taxes  that  may  become  delinquent  on  account 
of  such  violation,  and  any  revenue  agent  may  proceed 
against  such  Trustee,  who  shall  receive  from  any  taxpayer 
his  property  tax  and  receipt  him  therefor,  until  his  poll 
tax  is  paid,  if  liable  for  poll  tax;  provided,  the  Trustee 
shall  not  enforce  this  section  where  the  taxpayer  in  good 
faith  claims  tliat  he  is  not  liable  for  the  payment  of  a  poU. 

Every  Trustee  who  violates  this  section,  or  permits  it 
to  be  violated  by  any  of  his  deputies,  shall  be  held  liable 


Tax  Digest.  109 

i 

for  all  poll  taxes  that  may  become  delinquent  on  account 
of  such  violation,  and  any  revenue  agent  may  proceed 
against  such  Trustee  as  a  delinquent  revenue  collector,  as 
in  other  cases  of  delinquent  revenue  collectors. 

Sec.  48.  That  the  Clerk  of  the  County  Court  shall  ^^^rtvUegS.*' 
collect  all  tax  on  privileges  and  merchants,  unless  other- 
wise provided;  and  that  the  County  Trustee  shall  con- 
tinue to  act  as  the  collector  of  taxes,  in  accordance  with 
the  provisions  of  Sections  1  and  2  of  an  Act  approved 
on  the  twenty-fourth  day  of  March,  18Y5,  entitled  "An 
Act  more  cheaply  to  collect  the  State,  county,  and  munici- 
pal revenue." 

Sec.  49.     That   every   taxpayer  shall  pay  his   State,  '^^^^^t^"®' 
county,  railroad,  municipal,  highway,  and  school,  and  all 
his  property  and  poll  taxes  to  said  County  Trustee,  ex- 
cept Avhen  otherwise  provided  by  law,  and  said  taxes  shall 
be  due  and  payable  on  the  first  Monday  in  October  of  each 
year,  and  shall  bear  interest  from  the  first  day  of  March 
I   following,  and  in  addition,  a  penalty  of  one  per  cent  for 
I   each  month  the  taxes  are  delinquent,  to  be  added  on  the 
first  dav  of  each  month,  beginning  with  the  first  of  March, 
except  as  otherwise  provided  in  regard  to  municipal  and 
poll  taxes.     Provided  poll  taxes  shall  become  delinquent 
the  first  Monday  in  January  instead  of  the  first  Monday 
I  in  ]\[arch,  except  where  the  taxpayer  pays  a  property  tax 
also,  in  which  case  the  poll  tax  will  not  become  delinquent 
until  the  first  Monday  in  March. 

Sec.   50.     That  all  taxes  remaining  unpaid  on  the  first  Distress  war- 

*^     ^   ^  rants  after 

day  of  March  of  each  year  shall  immediately  be  collected    March  i. 
by  the  County  Trustee,  by  distress  and  sale  of  any  per- 
sonal property  liable  therefor;  and  the  tax  books  in  the 
hands  of  said  Trustee,  and  the  delinquent  lists  to  be  fur- 
j  nished,  as  herein  provided,  to  Deputy  Trustees  or  Consta- 
(  bles,  shall  have  the  force  and  effect  of  a  judgment  and  a 
i  distress  warrant,  and  an  execution  from  a  court  of  record 
I  authorizing  him  to  make  such  -distraint  and  sale.     Ten 


110  Tax  Digest. 


I 


days'  notice  of  the  time  and  place  of  said  sale  shall  be 
given  by  advertisement,  put  up  in  three  public  places  in 
the  county,  one  of  which  shall  be  in  the  district  where  the 
taxpayer  resides,  and  one  of  which  shall  be  at  he  court- 
house door,  and  the  offices  shall,  in  all  cases,  have  the  per- 
sonal property  present  when  sold,  and  shall  be  allowed  to 
retain,  in  addition  to  the  taxes,  aJl  commissions,  costs,  and 
necessary  expenses  of  removing  and  keeping;  the  property 
distrained;  and  in  all  cases  where  the  officer  cannot  find 
personal  property  sufficient  to  satisfy  said  taxes,  he  is  au- 
thorized to  proceed  by  garnishment  process,  returnable  be- 
fore some  Justice  of  the  Peace  on  aniy  day  succeeding  the 
service.  The  proceedings  on  the  return  of  such  garnish- 
ment process  shall  be  as  provided  in  cases  of  garnishment 
on  execution ;  and  on  judgment  if,  upon  the  answer  of  the 
garnishee,  the  judgment  shall  go  against  him,  and  said 
judgment  shall  be  in  the  name  of  said  officer. 

Fees.  On  all  taxes  collected  by  the  Trustee,  the  Trustee,  or  his 

Deputies  or  Constables,  whichever  performed  the  services, 
shall  have  the  same  fees,  where  they  collect  by  distress  or 
distress  and  sale,  as  are  allowed  for  collecting  executions. 
After  the  taxes  become  delinquent,  the  County  Trustee 
shall  have  power  to  appoint  such  deputies  as  may  be  nec^ 
essary  for  the  collection  of  the  delinouent  taxes,  and  in 
such  cases  he  shall  furnish  the  deputy  with  a  list  of  the 
delinquent  taxpayers,  with  the  description  of  the  prop^ 
erty  assessed  against  each,  and  the  amount  of  taxes  due 
from  each. 

The  Trustee  shall  keep  a  record  of  all  levies  made  by 
himself  or  deputies,  and  of  proceedings  under  such  levies. 

Delinquent  "^^^  DcDuty  Trustees  appointed  to  collect  delinquent 

mihed  Con-  taxcs  shall  be  allowed  all  the  fees  and  costs  earned  by 

each  and  accruing  on  such  lists,  and  the  Trustee  shall  not 

be  required  to  account  for  such  fees  and  costs  as  a  part 

of  the  emoluments  of  his  office  under  the  existing  laws. 

The  Trustee  shall  make  out  a  list  of  all  delinquent  poll 


J 


Tax  Digest.  Ill 

'' '■•X*i.»s»r,^t».,       I 

taxes  by  districts,  and  shall  place  the  same  in  the  hands 
of  the  Constable  in  each  district,  or  a  Deputy  Trustee, 
not  later  than  the  tenth  day  of  March  next  after  the  year 
for  which  said  poll  taxes  were  levied,  and  for  collecting 
such  taxes  the  officer  shall  be  entitled  to  collect,  as  com- 
pensation, a  commission  of  twelve  and  a  half  per  cemt  on 
the  amount  of  poll  tax,  in  addition  to  the  commission  now 
allow^ed  by  law  for  collecting  executions,  which  commis- 
sions shall  be  paid  by  the  delinquent.  If  it  is  necessary 
to  collect  such  delinquent  poll  taxes  and  the  aforesaid 
twelve  and  a  half  per  cent  commission  aforesaid  by  dis- 
tress and  sale,,  or  garnishment,  as  hereinbefore  provided  in 
collecting  tax  assessed  against  owners  of  real  estate,  the 
officer  shall  have  the  same  fees  as  now  allowed  for  lik^ 
services.  All  lists  shall  be  returned  by  such  officer  on  or 
before  the  first  day  of  May  and  after  said  date  poll  taxes 
may  be  paid  by  adding  thereto  the  same  rate  of  interest 
and  penalties  as  are  added  to  delinquent  real  estate  taxes. 

The  Constable  or  Deputy  Trustee  shall  make  monthly  ^^^e^^p^^^^s  and 
reports  to  the  County  Trustee  of  polls  collected,  and  pay    ment^May  i. 
over  to  said  Trustee  all  poll  taxes  collected  during  the 
month,  after  retaining  the  fees  to  which  he  is  entitled  by 
law.     On  the  first  day  of  May  the  Constable  or  Deputy 
Trustee  shall  make  a  final  settlement  of  the  polls  in  1^  settlement 
hands  for  collection,  and  in  the  settlement  shall  be  charged 
with  the  aggregate  amount  of  polls  in  his  hands  for  col- 
lection and  be  credited  with  the  amount  collected  and  ac- 
counted for;  with  errors,  double  and  illegal  assessments 
and  with  such  insolvent  or  other  polls  as  such  officer  shall 
show  could  not  have  been  collected  by  law  after  diligent 
effort  on  his  part. 

Any  balance  found  due  on  such  settlements  may  be  re-  Balance,  how 
covered  of  the  Constable  or  Deputy  Trustee,  and  his  sure- 
ties on  his  bond,  by  suit  or  motion  on  five  days'  notice  in 
any  court  of  record,  instituted  by  the  County  Trustee,  or 
any  revenue  agent,  or  District  Attorney   of  the   State. 


112  Tax  Digest. 

Tke  Constable  or  Deputy,  before  entering  upon  the  col- 
lection of  the  polls,  shall  enter  into  a  bond,  payable  to 
the  State  of  Tennessee  in  a  sum  sufficient  to  cover  the  ag- 
gregate amount  of  polls  to  be  collected,  with  two  or  more 
solvent  sureties,  and  conditioned  to  faithfully  perform  the 
duties  herein  and  discharge  every  balance  found  against 
him  upon  settlement  with  the  County  Trustee,  which  said 
bond  shall  be  approved  by  the  Trustee  and  filed  for  pres- 
ervation in  the  office  of  the  Clerk  of  the  County  Court; 
(provided,  that  nothing  in  this  Act  shall  be  so  construed  as 
to  allow  the  Trustee  any  fee  for  making  out  the  list  of 
delinquent  taxes  for  either  real  estate  or. polls  for  the 
Deputy  Trustee  or  Constable,  nor  shall  the  Trustee  receive 
any  fee  for  any  services  required  to  be  performed  by  him 
under  the  provisions  of  this  Act,  except  the  commissions 
herein  allowed. )  JSTor  shall  any  Deputy  or  Constable  be 
entitled  to  any  fee  for  any  services  rendered  in  relation  to 
any  delinquent  tax  in  his  hands  for  collection  unless  he 
collects  taxes  in  person  f roin  the  delinquent,  and  after  de- 
linquent taxes  on  property  or  polls  have  been  returned  by 
the  Deputy  Trustee  or  Constable  uncollected,  said  delin- 
quent may  thereafter  pay  the  same  to  the  Trustee  by  pay- 
ing the  interest  and  penalty  of  one  per  cent  from  the  date 
of  ite  accrual. 

"Any  Trustee,  Back  Tax  Collector,  or  other  officer,  hav- 
ing charge  of  the  collection  of  back  poll  taxes  who  refuses 
to  give  a  receipt  where  the  tax  interest  and  penalty' for 
the  preceding  or  other  year  is  tendered  by  any  party  vol- 
unteering to  pay  his  poll  taxes  is  hereby  guilty  of  a  high 
misdemeanor  and  upon  conviction  shall  be  fined  not  less 
than  $50  or  more  than  $100  at  the  discretion  of  the  court." 
Keai  estate  ^EC.  61.     That  after  the  first  day  of  May  of  each  year, 

terused?  the  Trustce  shall  advertise  all  real  estate  upon  which  taxes 
remain  due  and  unpaid,  or  which  is  liable  for  sale  for 
other  taxes,  at  the  door  of  the  courthouse  of  the  county 
on  the  first  Monday  in  June  following,  and  said  adver- 
tisement shall  be  in  the  form  following,  to  wit : 


Form  of 
notice. 


Tax  Digest.  113 

"l>elinquent  Taxi:)ajers  Take  Notice. 

''On  the  first  Monday  in  June  next,  at  the  courthouse 
door  (here  name  county  and  town)  I  will  offer  for  public 
sale  all  the  real  estate  belono'ing  to  delinquent  taxpayers 
for  the  year .  The  following  is  a  list  of  such  delin- 
quents, the  district  in  which  the  property  is  situated,  and 
the  number  of  acres  in  each  tract,  as  follows:  (Here  inr 
sert  list  of  delinquents,  etc.),  and,  if  said  sale  is  not  com- 
pleted on  the  said  first  Monday  in  J  une  the  same  will  con- 
tinue from  day  to  day  until  completed. 

" ( Signed)  ,  Trustee." 

Such  notice  shall  be  inserted  once  a  week,  for  three 
weeks,  in  some  newdpaper  published  in  the  county,  and 
if  none  be  published,  then  by  posting  said  notice  at  the 
courthouse  door  for  three  weeks  previous  to  said  sale,  the 
fee  therefor  to  be  paid  by  the  county. 

Sec.  53.  That  on  the  first  Monday  in  June  if  the  |^ie.fim  Mon- 
taxes  remain  unpaid,  the  Trustee  shall  proceed  to  sell  the 
land  of  each  delinquent  taxpayer  to  pay  the  amount  of 
taxes  due  by  him  and  all  costs,  interests,  penalties,  and 
charges  thereon,  to  the  highest  bidder  for  cash;  and  the 
sale  shall  be  continued  from  day  to  day  between  the  hours 
of  10  o'clock  a.  m.  and  4  o'clock  p.  m.  each  day  until 
all  is  sold,  and  the  Trustee  shall  enter  on  the  tax  book 
at  the  place  for  entering  date  of  payment,  the  words  "sold 
to (name),: (date)." 

Sec.  53.  That  any  one  in  possession  of  land  sold  for 
taxe-  v^der  the  provisions  of  this  Kct,  shall  become  the 
tenant  of  the  purchaser  at  will,  from  and  after  the  first 
day  of  January  following  the  date  of  sale ;  provided,  how- 
ever, m  cases  where  the  tenant  has,  prior  to  the  date  of 
sale,  paid  his  rent  to  a  time  beyond  said  first  of  January, 
or  has,  prior  to  date  of  sale,  given  his  written  obligation 
covering  a  period  of  time  beyond  said  first  day  of  January, 
and  said  written  obligation  is  legally  owned  or  held  by 


lU 


Tax  Digest. 


Bid  in  for 
the  State. 


List  of  lands 
sold  to  be 
filed  with 
Circuit 
Clerk. 


third  parties,  then  the  tenancy  defined  by  this  Act  shall  be 
without  any  right  to  collect  rent  on  the  part  of  the  pur- 
eliaser  until  the  expiration  of  the  time  paid  for,  or  covered 
bv  such  written  obligation. 

Sec.  54.  That  no  tract,  lot,  or  parcel  of  land  shall  be 
sold  for  less  amount  than  the  amount  of  taxes,  interests, 
penalties,  costs,  and  charges  due  thereon ;  and  if  no  person 
will  bid  the  amoim^t  of  such  taxes,  interests,  penalties, 
costs,  and  charges,  the  Trustee  shall  strike  the  same  off 
to  the  Treasurer  of  the  State,  to  be  held  in  trust  for  the 
use  of  the  State,  county,  and  municipality,  said  sale  to 
be  for  the  amount  of  said  taxes,  interests,  penalties,  costs, 
and  charges  thereon  due  to  the  State,  county,  and  munici- 
pality; and  he  shall,  on  or  before  the  first  Monday  of 
August  thereafter,  file  in  the  office  of  the  Clerk  of  the  Cir- 
cuit Court  of  his  county,  a  certified  list  of  the  lands  so 
struck  off  by  him  to  the  State  Treasurer,  specifying  the 
days  of  the  sale,  the  amount  of  the  respective  taxes  for 
which  said  sale  was  made,  and  each  item  of  costs  thereof, 
which  list  shall  be  made  in  book  form,  and  kept  by  said 
Clerk  as  a  part  of  the  official  records  of  his  offica  The 
list  of  land  so  filed  with  said  Clerk  shall  be  ini  lieu  of 
conveyances,  and  shall  vest  title  in  said  Treasurer  for  the 
use  aforesaid  to  all  the  lands  embraced  in  such  list  as  a 
conveyance  to  said  Treasurer  would  do.  Said  list  may  be 
certified  substantially  as  follows : 


"1, 


Trustee  of 


County,  Tennessee,  do 


hereby  certify  that  the  foregoing  is  a  correct  list  of  all 
real  estate  sold  by  me  to  the  State  Treasurer  for  delin- 
quent taxes  of  the  year . 

"This day  of . 

"(Signed)  ,  Trustee." 


A  copy  of  the  list  so  filed  with  the  Clerk  shall  be  sent 
to  the  Comptroller  by  the  Trustee,  the  correctness  of  whicb 
list  shall  be  certified  to  by  the  said  Circuit  Court  Clerk. 


Tax  Digest.  116 

Sec.  55.  That  land  struck  off  to  the  Treasurer  of  the  ^^s^^^Vshaii 
State  for  taxes,  interests,  and  penalties,  shall  not  he  sold  Jl^in^  ^°^^ 
again  for  taxes  subsequently  accruing  until  the  same  shall 
have  been  redeemed  or  purchased,  as  provided  in  Sections 
G3  and  64  of  this  Act.  The  Trustee  shall  report  such 
subsequently  accruing  taxes,  interests,  penalties,  and  costs 
to  the  Circuit  Court  Clerk,  who  shall  enter  the  amount 
thus  reported  as  a  charge  against  such  land.  After  the 
sale,  the  land  shall  be  assessed  to  the  party  owning  the 
right  of  redemption  therein.  If  any  property  sold  for 
taxes  and  struck  off  to  the  State  Tl'easurer,  can  be  rented 
for  a  sum  sufficient  to  pay  the  taxes,  costs,  and  penalties, 
and  subsequently  accruing  taxes,  within  one  year  from 
taking  possession  after  deducting  from  such  rents  a  com- 
mission of  ten  per  cent,  which  may  be  allowed  to  any 
agent  for  services  in  renting  such  property,  then  the  Clerk 
may  take  possession  of  said  land  and  have  the  same  rented 
out.  The  net  rent  each  month  shall  be  credited  on  the 
amount  necessary  to  redeem  said  land.  The  Clerk  is  here- 
by authorized  to  issue  such  writs  of  possession  as  may  be 
ordered  bv  the  court  to  gain  possession  of  said  property 
at  anv  time  it  may  be  necessary  to  remove  any  person 
who  may  deny  his  rights  to  possession,  or  who  refuses  as 
tenant  to  pay  rents  agreed  upon. 

Sec.  56.  That  the  Trustee  shall  also  make  a  list  of  ?ands°tobe 
the  lands  sold  to  individuals,  in  book  form,  in  the  same  cierkaiso. 
manner  and  at  the  same  time  as  required  for  lands  struck 
off  to  the  State  Treasurer,  which  he  shall  file  with  the 
Clerk  of  the  Circuit  Court  of  his  county  which  shall  be 
kept  by  tlie  Clerk  as  part  of  the  official  records  of  his  of- 
fice; but  a  failure  to  make  return  or  record  of  said  list, 
or  a  defective  list,  shall  not  affect  the  title.  The  list  of 
lands  so  filed  shall  operate  to  vest  title  in  said  purchasers, 
respectively,  to  the  lands  purchased  in  fee  simple;  and 
any  purchaser  at  tax  sale  shall  be  entitled  to  receive,  if 
he  demands,  the  same,  a  certificate  showing  his  purchase, 


116  Tax  Digest. 

signed  bj  said  Trustee.  The  Trustee  shall  apwnd  to 
said  list  of  lands  sold  to  individuals,  a  certificate  substan^ 
tiallj  as  follows : 

"I»  ,  Trustee  of County,  Tennessee,  do 

hereby  certify  that  the  foregoing  is  a  correct  list  of  all 
real  estate  sold  by  me  to  individuals  for  delinquent  taxes 
of  the  year . 

^'This day  of . 


redemption. 


''(Signed)  ,  Trustee." 

^^iiil.H..  Sec.  57.  That  the  lands  struck  oif  to  the  Treasurer  of 
the  State,  and  the  lists  of  lands  sold  to  individuals  shall 
remain  in  the  ofHce  of  the  Clerk  of  the  Circuit  Court,  and 
the  owner  of  the  land,  or  any  person  for  him,  or  any  cred- 
itor of  such  owner,  may  redeem  the  same  within  two  years 
from  said  sale  by  paying  said  Clerk,  regardless  of  the 
amount  of  said  purchaser's  bid-at  a  said  tax  sale,  the  whole 
amount  of  the  taxes  for  which  the  laud  was  sold  with  all 
the  costs,  interests,  penalties,  and  charges  consequent  urK>n 
the  sale,  and  damages  or  penalties  at  the  following  rate, 
viz. :  Six  per  cent  per  annum  interest,  and  a  penalty  of 
one  per  cent  for  each  month  from  date  of  sale,  and  also 
all  State,  county,  and  municipal  taxes  that  have  accrued 
on  such  land  since  the  sale,  with  interest  thereon  at  the 
rate  of  six  per  cent  per  annum,  and  one  per  cent  per  month 
penalty  from  the  first  of  March  in  each  year  following 
the  year  for  which  such  taxes  are  assessed,  and  this  in- 
terest and  penalty  shall  accrue  on  subsequent  taxes  in  fa- 
vor of  individual  purchasers  at  tax  sales,  who  may,  during 
the  month  of  February,  or  after  that  time,  pay  such  sub- 
sequently accruing  taxes;  and  as  compensation  to  the 
Clerk,  he  shall  be  entitled  to  a  commission  of  five  pe(F 
cent  on  the  whole  amount  of  the  redemption  money,  and 
a  fee  of  fifty  cents  for  issuing  the  redemption  receipt, 
which  amount  shall  be  collected  from  the  delinquent, 
which  receipt  shall  include  all  property  redeemed  by  any 


Tax  Digest.  117 

person  at  one  time,  saving  to  persons  under  disability, 
whose  lands  may  be  sold  for  taxes,  a  right  to  redeem  the 
same  within  two  years  after  such  disability  shall  have 
been  removed,  from  the  purchaser  thereof,  on  the  terms 
herein  prescribed,  on  their  paying  the  enhanced  value  of 
the  land,  resulting  from  any  permanent  improvements  on 
the  land  after  the  expiration  of  two  years  from  the  date 
of  sale  of  the  land  for  taxes ;  provided,  the  value  of  such 
improvements  shall  not  exceed  the  rental  value  of  the 
land. 

Sec.  58.  That  on  any  day  of  any  term  of  the  Cir- Becree^of 
cuit  Court  after  the  time  when  such  lists  of  lands  sold  ^^o^'**- 
for  taxes  and  struck  off  to  the  Treasurer  of  the  State,  or 
sold  to  individuals  are  filed  with  the  Clerk  of  said  court, 
it  shall  be  the  duty  of  the  court,  upon  motion  of  the  Trusr 
tee,  or  anv  revenue  agent  of  the  State,  or  any  purchaser,  to 
enter  a  decree  in  form  about  as  follows : 

The  State  of  Tennessee. 
For  uses,  etc. 


Delinquent  property,  real,  personal,  and  mixed  assessed  for 

taxes  due  the  State,  county,  and  municipalities 

in  the  County . 

It  appearing  to  the  satisfaction  of  the  court  that  the 

Trustee  for County,  in  the  State  of  Tennessee, 

has  filed  lists  of  sales  of  property  in  said  county,  delin- 
quent for  taxes  due  thereon  for  the  year ,  and  

years  prior  thereto  to  the  State,  county,  and  municipalities 
in  said  county.  It  further  appearing  to  the  court  that 
the  Treasurer,  for  the  use  of  the  State,  etc.,  and  various 
individuals  and  corporations,  have  become  purchasers  of 
specific  portions  of  the  property  as  described  and  set  out 
in  said  list.  It  is,  therefore,  decreed  by  the  court  that 
such  sales  be  confirmed,  and  that  all  the  right,  title,  in- 


118 


Tax  Digest. 


Writ  of 

possession. 


Decrees  on 
former 
sales. 


terest,  and  estate  of  every  kind  and  character  pertaining 
to  said  property,  or  any  parcel  or  portion  thereof  is  hereby 
vested  in  the  respective  purchasers,  as  shown  by  said  lists, 
subject  alone,  hov^-ever,  to  the  right  of  redemption  given 
by  the  temis  of  the  Act  under  which  such  sales  were  made. 

The  Clerk  of  this  court  will,  upon  the  payment  of  the 
legal  fees  therefor,  issue  to  any  purchasers  named  in  said 
lists,  a  writ  of  possession  to  put  such  purchaser  in  pos- 
session of  the  property  purchased;  provided,  said  writ 
shall  not  issue  before  the  expiration  of  two  years  from  the 
date  of  sale,  and  that  such  writs  shall  be  subject  to  the 
rights  of  tenants,  as  heretofore  defined  in  this  Act. 

It  shall  also  be  the  duty  of  the  Circuit  Court  on  any  day 
of  any  term  hereafter,  on  the  motion  of  any  purchasei 
named  in  the  lists  of  lands  sold  for  taxes  under  the  pro- 
visions of  Chapter  1,  of  the  Acts  of  the  Fiftieth  General 
Assembly,  April  6,  189Y,  or  subsequent  Acts,  on  file  and 
constituting  a  part  of  the  record  of  such  court,  or  upon 
the  motion  of  any  Trustee  or  revenue  agent,  to  enter  a 
decree  in  about  the  form  hereinabove  set  out,  confirming 
the  sales  in  said  lists,  except  that  the  writs  of  possession 
shall  be  decreed  to  issue  on  compliance  with  the  provisions 
of  Section  6G  of  this  Act.  'No  writ  of  possession  shall  be 
issued  by  the  Clerk  under  this  Act  unless  the  court  shall 
have  first  ordered  a  writ  of  possession. 

This  provision  shall  apply  to  all  sales  heretofore  made 
and  hereafter  to  be  made  to  individuals  and  to  the  Treas- 
urer of  the  State,  or  to  any  company  or  corporations. 

The  respective  Circuit  Courts  of  this  State  are  vested 
with  the  authority  to  render  judgments,  decrees,  and  order 
writs  of  T30Ssession  for  the  punwses  declared  in  this  Act, 
and  the  Comptroller  is  hereby  authorized  to  take  the  nec- 
essary steps  to  put  the  State  in  possession  of  said  prop- 
erty and  to  dispose  of  the  same  to  the  best  advantage  of 
the  State,  either  by  compromise  or  by  sale,  on  approval 
of  the  Governor  and  Attorney  General. 


Tax  Digest.  119 

Sec.  59.  That  if  any  individual  purchaser  shall  al- second  pur- 
low  any  land  purchased  by  him  to  be  again  sold  for  taxes  SrSr 
and  purchased  by  another  individual  purchaser,  then  such 
subsequent  individual  purchaser  shall  acquire  the  supe- 
rior title  and  the  title  of  the  first  purchaser  shall  become 
null  and  void  as  against  the  title  and  claim  of  such  sub- 
sequent purchaser. 

Sec.  60.  That  if  the  purchaser  of  land  at  a  tax  sale 
shall  not  immediately  pay  the  amount  of  his  bid,  the  Trus- 
tee shall  offer  the  land  again,  and  if  some  person  will  not 
then  bid  the  amount  of  taxes,  interests,  costs,  and  charges 
upon  it,  it  shall  be  struck  off  to  the  State  Treasurer,  as  in 
other  cases. 

Sec.  61.  That  if  any  land  be  sold  for  more  than  the  ^ and  cSsV'"'' 
amount  of  taxes  due  thereon,  and  all  costs,  interests,  and  cierk. 
charges,  the  excess  shall  be  paid  over  by  said  Trustee  to 
the  Clerk  of  the  Circuit  Court  at  the  same  time  that  he 
shall  file  with  said  Clerk  the  list  of  land  struck  off  to  the 
State  Treasurer  and  to  individuals,  taking  his  receipt  for 
tJie  same,  and  said  excess  to  remain'  in  the  hands  of  said 
Circuit  Court  Clerk  until  the  land  is  redeemed,  or  until 
the  period  of  redemption  shall  have  expired,  and  if  said 
land  is  redeemed,  said  excess  shall  be,  by  the  Clerk,  paid 
to  the  bider  or  purchaser,  his  representatives,  or  assigns ; 
and  if  the  land  be  not  redeemed,  then  the  same  shall  be 
paid  by  said  Clerk  to  the  person  who  owned  the  land  at 
the  time  of  the  tax  sale,  his  heirs  or  assigns ;  and  the  said 
Clerk,  and  his  bondsmen,  as  the  case  may  be,  shall,  re- 
spectively, be  liable  for  the  safekeeping  and  disposition 
of  said  excess,  in  accordance  with  the  provisions  of  this 
Act. 

Sec.    62.      That    on   the   payment    of   the   redemption    redemption. 

money  the  Clerk  shall,  on  the  record  of  the  list  of  lands 
struck  off  to  the  State  Treasurer,  and  the  list  of  lands 
to  individuals,  respectively,  write  opposite  the  tract  of 
land  the  word  "redeemed,"  and  with  the  date  of  payment 


120 


Tax  Digest. 


Lands  sold 
State  may 
be  sold  at 
private  sale. 


Conveyance 
by  Clerk. 


and  redemption,  the  person  redeeming  and  the  amount 
paid,  so  as  to  show  the  amount  paid  on  account  of  taxes 
accrued  since  the  sale;  and  the  said  Clerk  shall  be  liable 
on  his  official  bond  for  any  and  all  moneys  collected  un- 
der this  Act,  and  shall  -pay  over  the  amount  received  by 
him  on  redemption  to  the  persons  entitled  to  receive  the 
same. 

Sec.  63.  That  at  any  time  after  the  sale  of  lands  for 
taxes  the  lands,  or  any  part  thereof,  struck  off  to  the  Treas- 
urer, and  reported  to  the  Circuit  Court,  as  herein  pro- 
vided, may  be  sold  at  private  sale  by  said  Clerk,  to  any 
one  desiring  to  purchase  the  same,  for  not  less  than  the 
taxes,  interests,  penalties,  and  costs  due  thereon  to  tlie 
date  of  such  sale,  and  such  purchasers  shall  take  the  same 
with  all  the  rights  and  subject  to  all  the  redemption  rights, 
the  same  as  if  he  had  become  purchaser  at  Trustee's  sale. 
That  after  the  time  for  the  redemption  of  any  tract  of 
land  sold  for  taxes  shall  have  expired,  any  person  shall  be 
entitled  to  receive  from  the  Clerk  of  the  Circuit  Court 
a  conveyance  of  the  title  vested  in  the  Treasurer  of  the 
State  for  the  uses  aforesaid,  upon  the  payment  to  said 
Clerk  of  the  whole  amount  of  taxes,  interest,  and  penal- 
ties, for  which  the  land  was  sold,  and  all  costs,  interests, 
and  charges  consequent  upon  the  sale,  with  interest  at  six 
per  cent  per  annum,  and  one  per  cent  per  month  penalty 
from  date  of  sale  upon  the  amount  for  which  said  land 
was  sold ;  and  also,  all  State,  county,  and  municipal  taxes, 
interest,  and  penalties,  which  shall  have  accrued  on  the 
land  since  the  said  sale,  with  interest  thereon,  together 
with  live  per  centum  on  the  whole  amount  of  the  purchase 
money,  and  fifty  cents  for  making  the  deed,  for  compen- 
sation for  the  Clerk,  which  conveyance  shall  vest  in  him 
a  good  and  indefeasible  title  to  said  land,  and  shall  be 
immediately  presented  to  the  County  Court  Clerk,  whose 
duty  it  shall  be  to  enter  the  same  on  a  book,  to  be  kept 
for  the  purpose,  giving  in  such  entry  a  complete  descrip- 


I  Tax  Digest.  121 

on  of  the  property,  the  name  of  the  purchaser,  date  of 
the  deed,  and  several  items  of  cost  and  moneys  paid  theren 
on,  for  which  he  shall  receive  twenty-five  cents  as  his  com- 
T>ensation ;  and  at  the  same  time,  the  County  Court  Clerk 
>hall  endorse  on  such  conveyance  the  words  "entered  in 
the  County  Court  Clerk's  office"  and  si^  his  name,  and 

,  the  date  thereof,  and  no  such  deed  shall  be  recorded  in 
the  Eefirister's  office,  until  it  has  been  so  endorsed  by  the 
County  Court  Clerk;  that  the  form  of  said  deed  shall  be 

i      to  the  following  effect : 

^'  "I, ,  Clerk  of  the  Circuit  Court  of ^""''^  "'  '*''' 

County,  State  of  Tennessee,  in  consideration  of  the  sum 

of  $ paid  to  me  by ,  hereby  convey  to  said 

,  the  following  described  land,  situated  in  said 

county,  to  wit:  (Here  describe  the  land),  sold  to  the  Treas- 
urer of  the  State  for  delinquent  taxes  on  property  as- 
sessed to ,  for  the  year on  the day  of 

,  A.  D.  .  The  time  of  redemption  having  ex- 
pired, this  conveyance  is  made  pursuant  to  the  authority 
vested  in  me  by  law. 

"Witness  my  hand  and  seal  of  said  county  hereunto 

affixed,  this day  of ,  A.  D. 

" ,  Clerk." 

Provided,  that  the  deed  made  by  the  Clerk  as  above 
provided,  shall  be  prima  facie  evidence  of  the  facts  stated 
in  the  deed;  provided,  that  the  said  seal  of  the  Circuit Authentica- 
Court  Clerk  shall  be  a  sufficient  authentication,  and  entitle 
the  stime  to  registration  without  any  acknowledgment; 
provided,  further,  that  if  the  Clerk  shall  have  knowledge 
or  reason  to  believe  that  more  than  one  person  desires  a 
deed  to  any  tract  of  land,  he  shall  notify  all  such  persons 
that  he  will,  on  a  certain  day,  sell  said  land  to  the  highest 
bidder,  and  the  excess  so  paid  shall  be  distributed  to  the 
State,   county,  and  municipality  in  the  proportion  that 


122 


Tax  Digest. 


Clerk  to  take 
up  back  tax 
attorney's 
certificate. 


Deed  to 
purchaser. 


each  may  be  interested  in  the  land  sold.  A  writ  of  pos- 
session shall  be  ordered  by  the  Circuit  Court  (to  which  the 
tax  sale  has  been  certified)  upon  application  of  any  pur- 
chaser under  this  section. 

Sec.  64.  That  any  person  who  has  purchased  any  real 
estate  at  a  sale  held  by  a  back  tax  attorney,  under  the 
provisions  of  Chapter  120,  Acts  of  the  General  Assembly 
of  1895,  and  who  has  received  from  said  back  tax  attor- 
ney a  certificate  of  purchase,  as  provided  in  said  Act,  and 
from  whom  said  real  estate  has  not  been  redeemed  within 
the  time  required  by  law,  may  apply  to  the  Circuit  Court 
Clerk  of  the  county  in  which  said  real  estate  was  sold, 
for  a  deed ;  and  if  it  shall  be  made  to  appear  to  the  satis- 
faction of  the  said  Clerk  that  said  real  estate  has  not  been 
redeemed  from  the  party  holding  the  certificate  of  pur- 
chase, it  shall  be  the  duty  of  said  Clerk  to  issue  to  said 
purchaser  a  deed  in  the  same  manner  as  provided  in  Sec- 
tion 05  of  this  Act;  provided,  tliat  the  Circuit  Court  Clerk 
shall  at  any  time  not  later  than  six  months  after  the  right 
of  redemption  shall  have  expired  on  any  property  that  has 
been  sold  for  taxes  under  this  Act  by  the  Trustee  and 
struck  off  to  the  Treasurer  of  the  State  and  not  otherwise 
disposed  of,  advertise  and  resell  all  such  property  under 
the  same  rule  and  same  notice  that  the  Trustee  sold  under 
in  the  beginning,  except  that  he  ^shall  state  in  his  notice 
that  the  sales  will  be  made  in  bar  of  the  equity  of  redemp- 
tion. 

Sec.  65.  That  after  the  time  for  redemption  of  any 
tract  of  land  sold  for  taxes  to  individuals  shall  have  ex- 
pired, any  purchaser  shall  be  entitled  to  receive  from  the 
Clerk  of  the  Circuit  Court  a  conveyance  of  the  property 
so  purchased,  upon  payment  to  the  Clerk  of  the  sum  of 
fifty  cents,  which  shall  be  the  Clerk's  compensation  for 
TQaking  and  delivering  said  conveyance;  that  the  form  of 
said  deed  shall  be  in  effect,  as  follows : 


Tax  Digest.  123 

^•'State  op  Tennessee,  County  of ss. 

^'Be  it  Icnown,  That ,  the  County  Tinistee  of  said 

County  of did,  on  the day  of  ,  A.  D., 

,  according  to  law,  sell  the  following  land,  situated  in 

said  county,  assessed  to ,  to  wit:     (Here  describe 

the  land)  for  the  taxes  assessed  thereon  for  the  year  — — 

(if  sold  for  other  taxes,  it  shall  be  so  stated),  when 

became  the  best  bidder  therefor,  and  the  purchaser  thereof 
at  the  sum  of  $ and cents ;  and  the  time  for  re- 
demption having  expired,  I, ,  Clerk  of  the  Circuit 

Court  of  said  county,  by  virtue  of  the  authority  vested  in 
me  by  law,  hereby  convey  said  land  to ' — . 

'^Witness  my  han.d  and  seal  of  said  court  hereunto  af- 
fixed, this day  of . 

" ,  Clerk." 

Provided,  that  said  seal  of  the  Circuit  Court  Clerk  shall 
be  sufiicient  authentication,  and  entitle  the  same  to  regis- 
tration without  acknowledgment.  Said  conveyance,  as 
well  as  the  conveyance  provided  for  in  Section  63,  shall 
be  an  assurance  of  perfect  title  to  the  purchaser  of  said 
3  and ;  and  no  such  conveyance  shall  be  invalidated  in  any 
court,  except  by  proof  that  the  land  was  not  liable  to  sale 
for  taxes  or  that  the  taxes  for  which  the  land  was  sold 
have  been  paid  before  said  sale,  and  if  any  part  of  the^5eed!^°^ 
taxes  for  which  said  land  was  sold  is  illegal,  or  not  charge- 
able on  it,  but  a  part  is  chargeable,  that  shall  not  affect  the 
sale,  nor  invalidate  the  conveyance  thereunder,  unless  it 
appears  that  before  the  sale  the  amount  legally  chargeable 
on  the  land  was  paid  or  tendered  to  the  County  Trustee, 
and  .10  other  objection  either  in  form  or  substance  to  the 
sale,  or  the  title  thereunder  shall  avail  in  any  controversy 
involving  them;  and  no  suit  shall  be  commenced  in  any 
court  of  this  State  to  invalidate  any  tax  title  to  land  after 
three  years  from  the  time  said  land  was  sold  for  taxes, 
except  in  case  of  persons  under  disability,  who  shall  have 


124  Tax  Digest. 

one  vear  in  which  to  bring  suit  after  such  disability  is  re- 
moved, nor  until  the  party  suin^  shall  have  paid  or  ten- 
dered to  the  Clerk  of  the  court  where  the  suit  is  brought 
the  amount  of  the  bid,  and  all  taxes  subsequently  accrued, 
with  interest  and  charges  as  herein  provided.  A  writ  oi: 
possession  shall,  upon  application  of  the  purchaser,  in- 
cluded in  this  section,  be  ordered  by  the  court,  to  which 
the  tax  sale  has  been  certified. 
^ clerk  L-  Provided,  that  the  Circuit  Court  Clerk  shall  not  make 

g?ven.^^**  vieed  for  the  land  struck  off  to  the  Treasurer  or  sold  tc» 
individuals,  until  the  Circuit  Court  Clerk  shall  issue  a 
notice  as  hereafter  provided  and  have  served  on  the  per- 
son, to  whom  said  real  estate  was  assessed  if  to  be  found, 
if  not  to  his  agent,  or  representative  or  attorney  and  if 
no  such  agent,  or  representative,  or  attorney  can  be  found, 
the  Clerk  shall  make  publication  for  four  consecutive 
weeks  in  any  newspaper  published  in  the  county  where  the 
land  is  situated,  or  in  case  there  is  no  paper  in  said  county, 
he  shall  make  publication  in  the  nearest  coimty  paper  for 
the  person  or  persons  who  own  said  lands  or  to  whom 
same  is  listed,  specifying  that  unless  said  property  owner, 
or  his  agent  or  attorney  or  representative  appear  on  or 
before  a  certain  day  at  least  sixty  days  from  the  service  of 
said  notice,  or  from  the  last  publication  and  redeem  said 
land  or  lands  by  paying  all  accrued  taxes,  State,  county, 
municipal,  etc.,  together  with  interest,  penalty,  and  costs 
accrued  to  date  of  redemption,  that  the  sale  of  said  lands 
to  the  purchaser  thereof  shall  become  absolute  and  the 
Circuit  Clerk  shall  proceed  forthwith  to  execute  a  deed 
to  said  lands,  to  the  purchaser  aforesaid,  who  will  pay  to 
said  Clerk  the  whole  amount  of  taxes,  interest,  and  pen- 
alties, for  which  the  land  was  sold,  and  all  costs,  interests, 
and  charges  consequent  upon  the  sale,  with  interest  at  six 
])er  cent  per  annum,  and  one  per  cent  per  month  penalty 
fiom  date  of  sale,  upon  the  amount  for  which  said  land 
was  sold;  and  also  all  State,  county,  and  municipal  taxes, 


Tax  Digest.  126 

iuteresfc,  and  penalties,  which  have  accrued  on  the  land 
since  the  said  sale,  with  interest  thereon,  together  with  five 
per  centum  on  the  whole  amount  of  the  purchase  money, 
together  with  the  costs  of  the  notice  or  publication  hereto- 
fore provided  for,  and  a  fee  of  $1  to  the  Clerk  for  making 
the  deed. 

Form  of  !N'ottce. 
To . 

As  the  owner,  (or  as  the  agent,  or  attorney  of  the  owner 

as  the  case  may  be)  of acres  of  land  situated  in  the 

district  of  County,  Tennessee,  and  bounded 

on  the  north  by  ,  on  the  east  by  ,  and  on  the 

south  by ,  and  on  the  west (or  if  town  lots  or 

(nty  property  describe  by  usual  method  of  describing  such 
property)  you  are  hereby  notified  that  unless  you  appear 

at  my  office  in  the  courthouse  in  the  toAvn  of  , 

Tennessee,  on  or  before  the  day  of  ,  190 — , 

(giving  sixty  days'  notice)  and  pay  the  sum  of  $ — ,  State, 
county,  and  all  other  taxes,  assessed  against  said  lands  to- 
gether with  all  interest,  penalties,  and  costs  incurred,  in- 
cluding this  notice  or  publication  as  now  provided  by  law, 
your  right  to  redeem  same  shall  be  forever  barred,  and 

deed  to  the  same  will  be  at  once  executed  by  me  to , 

the  purchaser  of  said  lands. 

Witness  my  hand,  at  office  on  this day  of  , 

190—.  


Circuit  Court  Clerk. 

The  above  notice  may  be  served  by  any  county  or  dis- 
trict officer,  authorized  to  serve  process. 

The  form  of  publication  heretofore  provided  for  shall 
be  sufficient  if  a  substantial  compliance  with  above  notice, 
and  any  number  of  property  owners  may  be  embraced  in 
one  publication,  the  expenses  for  the  same  to  be  prorated 
among  them. 


126 


Tax  Digest. 


Writ  of 
possession. 


Clerk  to 
report 
monthly. 


I 


Sec.  66.  That  upon  the  request  of  any  person  who 
has,  or  may  become  the  purchaser  of  any  property  which 
has  been  sold  for  taxes  due  thereoni,  under  the  provisions 
of  Chapter  1,  of  the  Fiftieth  General  Assembly,  passed 
April  6,  1897,  and  any  subsequent  Acts,  or  to  whom  a 
deed  has  been  executed  under  the  provisions  of  said  Acts, 
the  Clerk  shall,  upon  the  order  of  the  court,  and  upon 
payment  of  the  legal  fees  thereof,  issue  to  such  purchaser, 
a  writ  of  possession,  directing  the  Sheriff  to  put  such  per- 
son in  possession  of  the  property  so  purchased  or  described 
in  such  deed;  provided,  however,  that  before  such  writ 
of  possession  is  issued,  the  purchaser  shall  make  out  a  no- 
tice to  tlje  party  in  possession  giving  a  description  of  the 
property  and  the  fact  of  his  purchase  at  tax  sale,  or  under 
the  provisions  of  said  Acts,  the  time  of  purchase,  and 
slating  that  he  will  not,  earlier  than  thirty  days  thereafter, 
apply  to  the  Judge  of  the  Circuit  Court  for  a  writ  of  pos- 
session to  put  him  in  possession  of  said  land,  which  notice 
shall  be  served  by  the  Sheriff,  or  Deputy  Sheriff,  or  Con- 
stable, on  the  party  or  parties  in  possession,  and  if  no  one 
is  on  the  premises  at  the  time  the  officer  is  there,  it  shall 
be  sufficient  service  to  leave  a  copy  of  said  notice  tacked, 
to  the  house  or  other  place  where  it  can  be  easily  seen. 
The  officer's  return  shall  be  sufficient  evidence  to  the  Clerk 
that  such  notice  has  been  served.  If  the  party  in  pos- 
session is  a  tenant  of  the  original  owner,  and  has  paid  his 
lemi  ill  advance,  or  has  given  his  written  obligation  for 
tne  payment  of  such  rents,  and  such  written  obligation  is 
legally  held  or  owned  by  third  parties,  such  party  shall 
have  the  right  to  become  the  tenant  of  the  purchaser  at  tax 
sale  without  rent  until  the  expiration  of  the  time  for  which 
he  has  paid  in  advance,  or  until  the  expiration  of  his  writ- 
ten contract. 

Sec.  67.  That  it  shall  be  the  duty  of  the  Clerk  of  the 
Circuit  Court,  on  or  before  the  tenth  day  of  each  month, 
to  report  and  pay  over  to  the  authorities.  State,  county, 


Tax  Digest.  127 

and  uinuicipal,  respectively,  entitled  thereto,  all  taxes  col- 
lected by  him  on  redemption  and  purchasers,  as  herein 
provided,  during  the  preceding  month  and  if  he  fail  to  do 
so,  he  ohall  be  liable  on  his  official  bond  for  amount  col- 
lected, and  to  a  penalty  thereon  of  one  per  centum  per  day 
on  tlie  amounts  so  held  or  retained.  Said  report  shall 
show  the  name  assessed  to  the  description  of  the  property, 
the  amount  paid  in  redemption,  and  name  of  party  re- 
deeiuiug  or  purchasing;  whereupon,  the  Trustee  and  the 
Collector  of  Municipal  Taxes,  if  such  taxes  are  collected 
oeporatcly,  shall  enter  the  fact  of  such  redemption  or  pur- 
chase on  the  original  tax  duplicate  opposite  the  original 
assessment,  and  the  further  fact  of  redemption  by  owner 
or  creditor,  or  sale  by  the  Clerk  to  a  purchaser. 

Sec.  68.  That  any  person  claiming  or  owning  an  in-'^^'^f^ldon^^ 
dividual  interest  or  part  in  any  property,  or  any  specific  property.^ 
poitien  of  any  property  assessed  to  another,  shall  receive 
a  receipt  in  full  for  his  taxes  on  paying  such  portion  of 
the  taxes  as  he  claims  of  the  property,  or  such  proportion 
of  the  taxes  as  his  quantity  of  property  bears  to  the  whole 
quantity  taxed.  Before  issuing  his  receipt  in  full  on  any 
specific  portion  of  such  property,  the  Trustee  shall  satis- 
fy himself  that  the  value  placed  on  each  portion  is  a  cor- 
rect  relative  valuation,  either  by  agreement  of  the  parties 
in  interest  or  the  certificate  of  the  assessor,  that  he  has 
fixed  the  valuation  of  said  portion  . 

Tlus  rule  shall  apply  to  all  taxes,  interest,  penalties, 
and  cost  that  has  or  may  become  a  lien  on  any  property  in 
t-ie  hands  of  the  Trustee  for  collection,  or  of  the  Circuit 
Clerk  for  redemption  from  tax  sales. 

Sec.  (j9.     That  on  or  before  the  tenth  day  in  each  Trustee  to 
DK)mli,  the  Trustee  shall  report  to  and  make  settlement    moSthiy. 
for  all  taxes  collected  during  the  preceding  month,  with 
the  Comptroller  of  the  State  and  with  the  Judge  or  Chair- 
man of  the  County  Court,  and  with  the  financial  agent  or 
Treasurer  of  each  municipality,  and  pay  over  to  the  same 


128 


Tax  Digest. 


Make  final 
settlement. 


the  iiniounts  shown  by  the  respective  settlements  to  be  due 
each.  The  Trustee  shall  make,  under  oath,  a  full  and 
complete  statement,  on  the  first  Monday  of  September  in 
each  and  every  year,  of  the  condition  of  his  office,  setting 
out  the  aggregate  amount  to  taxes  collected,  the  amount 
so  o«jllected,  giving  State,  county,  and  municipal  taxee 
senarately,  and  a  full  statement  of  the  disbursements  of 
the  same,  and  purposes  for  which  disbursed  and  the 
amount  on  hand,  and  shall  cause  the  same  to  be  published 
in  a  newspaper  published  in  said  county,  and  if  no  paper 
is  publisiied  in  said  county,  shall  cause  the  same  to  be 
published  in  the  paper  nearest  the  county  site,  to  be  paid 
for  by  the  county.  Said  Trustee  shall  not  be  allowed 
any  commissions  when  he  fails  to  make  such  publication, 
and  in  the  event  commissions  are  allowed  when  said  pub- 
lication is  not  made,  any  citizen  and  taxpayer  of  said 
county  may  bring  suit  against  said  Trustee  and  his  bonds- 
men and  recover  for  the  use  of  the  State  and  county  all 
cominisL-ions  thus  illegally  paid  or  allowed. 

Said  monthly  settlement  so  to  be  made  to  said  Judge 
or  Chairman,  and  committee  of  court  shall  b©  spread 
upon  the  minutes  of  the  court  and  municipality,  respec- 
tively, and  shall  specify  every  credit  allowed  said  officers 
for  errors,  removals,  double  taxation,  and  such  other  cred- 
its as  are  now  allowed  by  law,  except  compensation  to 
Trustee. 

Sec.  70.  That  annually  at  the  July  term  of  the  County 
solvent  iist     Court,  the  Trustee  shall  present  to  said  court  a  report  of 

annually.  .  . 

all  insolvent  and  delinquent  taxpayers'  double  assessments 
in  his  county,  with  the  amount  due  from  each,  which  re- 
port shall  be  verified  by  the  affidavit  of  the  Trustee  that 
he  has  made,  in  person  or  by  deputy,  a  legal  demand  for 
taxes  of  all  delinquent  taxpavers  found  in  his  county,  by 
going  to  their  places  of  abode  or  business  and  searching 
for  something  to  seize  or  sell  for  taxes ;  that  the  taxpay- 
ers mentioned  in  the  report  have  failed  to  pay  their  taxes. 


Trustee  to 
present  in- 


Tax  Digest.  129 

and  have  no  effects  known  to  him  which  can  be  made  to 
pay  the  same;  and  that  he  has  made  diligent  inquiry  as 
to  such  delinquents  as  have  not  been  found,  and  cannot 
find  them  in  his  county,  and  they  have  no  effects  known 
to  him  which  can  be  made  to  pay  their  taxes.  The  County 
Court  shall  proceed  to  examine  said  report,  and  shall  al- 
low the  Trustee  a  credit  for  such  taxes  so  reported  insol- 
vent or  delinquent  double  assessments,  as  it  may  be  sat- 
isfied remain  uncollected  without  the  default  of  the  Trusr 
tee  and  no  more,  and  a  list  of  such  allowances  shall  be 
made  out  and  certified  by  the  Clerk  of  the  County  Court, 
and- transmitted  to  the  proper  authorities  of  the  State, 
countv,  and  municipalitv  respectively;  and  said  rcDort 
shall  be  spread  upon  the  minutes  of  the  County  Court  amine  settie- 
and  municipality,  resDectively.  The  County  Court  shall  allo^y  propier 
not  allow  the  Trustee  a  credit  for  the  insolvent  list  that 
he  reports  merely  because  he  presents  it  duly  sworn  to; 
but  the  court  shall  examine  carefullv  each  credit  claimed 
by  the  Trustee,  and  avail  themselves  of  any  information 
bv  witnesses  to  test  the  accuracy  of  the  report,  and  shall 
not  allow  the  Trustee  credit  for  the  taxes  of  any  delin- 
quent, who  may  be  ascertained  to  have  anything  in  his 
possession,  or  any  right  of  action  by  a  sale  of  which  the 
Trustee  would  be  able  to  make  the  taxes,  and  all  the  lists 
for  which  the  court  shall  not  allow  a  credit  shall  be  charged 
a.fi:ainst  the  Trustee  and  notwithstanding  that  the  County 
Court  may  have  allowed  the  Trustee  credits,  such  acts 
shall  not  operate  as  an  estoppel  in  the  event  that  it  should 
afterwards  appear  that  such  credit  was  improperly  al- 
lowed. The  County  Trustee  shall  retain  the  poll  taxes 
included  in  his  list  of  insolvencies,  and  for  which  credit 
is  allowed  him  as  a  charge  against  the  taxpayers  who  have 
not  paid  the  same,  and  at  any  time  he  may  receive  pay- 
ment thereof,  in  person,  or  through  any  deputy  appointed 
by  him,  and  he  shall  distrain  and  sell  for  such  taxes  when 
there  is  any  probability  of  collecting  the  same,  in  person 


130 


Tax  Digest. 


Annual  state- 
ment in 
September. 


Penalty  for 
violating 
provisions. 


or  bj  deputy  appointed  for  that  purpose,  any  property 
of  such  poll  taxpayers,  and  sell  the  same  for  payment 
thereof,  and  all  collections  of  poll  taxes  so  made  shall  be 
reported  by  him  and  accounted  for  in  his  next  settlement 
made  after  the  collection  of  the  same.  For  such  collec- 
tion, when  made  by  distraint  or  sale,  he  shall  be  entitled 
to  the  fees  theretofore  allowed  in  such  cases.  This  sec- 
tion shall  not  be  construed  as  in  any  way  affecting  Section 
50,  of  this  Act. 

Sec.  71.  That  each  Trustee  shall  on  or  before  the 
first  Monday  in  September  of  each  and  every  year  sub- 
mit the  statements  hereinbefore  provided  for,  in  case  of 
all  State  revenue  collected  bv  him  to  the  State  Comptroller 
and  in  case  of  all  county  revenue  collected  by  him  to  the 
County  Judge  or  Chairman,  and  for  any  municipality  to 
the  Mayor  or  proper  officer  of  said  municiDality,  for  the 
purpose  of  maldng  final  settlement  with  said  officer,  and 
accounting  for  all  taxes,  damages,  penalties,  fines,  interest, 
and  other  revenue  collected  by  him,  and  said  Trustee  shall 
be  allowed  the  credits  herein  provided  for,  and  none  other ; 
and  it  shall  be  the  duty  of  the  County  Judge  or  Chair- 
man to  submit  a  copy  of  this  settlement,  showing  all 
debits  and  credits  to  the  County  Court  at  the  following 
t^rm  for  inspection,  which  shall  be  entered  upon  the  min- 
utes of  the  court. 

Sec.  Y2.  That  any  and  all  parties  intrusted  with  the 
collection  and  disbursement  of  public  funds  or  revenues, 
violating?  the  provisions  of  this  Act,  uvon  whom  no  pen- 
alty has  been  heretofore  imposed  for  so  doing,  shall  be 
guilty  of  a  misdemeanor,  and  upon  conviction  thereof, 
shall  forfeit  and  pay  to  the  State  not  less  than  fifty  dol- 
lars, nor  more  than  five  hundred  dollars,  which  shall  be 
placed  in  the  Treasury  for  the  benefit  of  the  public  school 
fund,  and  where  each  Trustee  or  other  officer  whose  duty 
it  is  to  collect  any  taxes  under  the  provisions  of  this  Act, 
fails  to  pay  over  and  account  for  any  and  all  taxes  which 


Tax  Digest.  131 

they  have  collected,  to  the  proper  officer,  in  addition  to 
the  above  penalty,  they  shall  be  liable  to  a  penalty  of  one 
per  cent  per  day  on  the  same  from  the  time  the  same 
should  have  been  paid,  which  is  in  addition  to  attorney's 
fees  hereinafter  provided,  none  of  which  shall  in  any  way 
be  remitted  after  the  matter  is  placed  in  the  hands  of  the 
attorney ;  and  they  shall,  in  addition  forfeit  their  respec- 
tive offices. 

(1)  A  motion  or  suit  lies  in  favor  of  the  State,  county,  suit  favor 

^      '  '  /     oi  state. 

corporation,  or  municipality  against  the  Trustee  and  his 
sureties  on  his  official  bonds  for  any  moneys  in  his  hands 
officially  not  paid  over  or  accounted  for  according  to  law, 
or  for  failure  to  collect. 

(2)  The  motion  or  suit  in  favor  of  the  State  may  be 
brought  in  the  name  of  tlie  State,  and  shall  be  made  or 
brought  by  the  State's  Revenue  Agents,  or  by  the  District 
Attorney  of  the  circuit  or  district  where  it  is  instituted, 
upon  the  request  of  the  State's  Revenue  Agent  made  upon 
direction  of  the  Comptroller  and  Treasurer. 

(3)  The  motion  or  suit  by  the  county  may  be  brought 
in  the  name  of  the  State  for  tlie  use  of  the  counity  by  the 
District  Attomev  or  by  counsel  employed  for  that  pur- 
pose. 

(4)  A  motion  or  suit  in  favor  of  the  municipality  may 
be  brought  in  the  name  of  the  State  for  the  use  of  such 
municipality  by  the  Mayor  thereof,  or  the  City  Attorney. 

(5)  In  each  case  the  counsel  making  the  motion  and 
conducting  the  suit  shall  be  allowed  fifteen  per  cent  on  the 
recovery  as  compensation  as  hereinafter  fixed,  to  be  added 
to  and  become  a  part  of  the  judgment. 

(6)  The  fees  allowed  to  the  counsel  for  the  State  shall  Fees, 
be  collected  bv  the  State's  Revenue  Agent  and  reported 
and  accounted  for  as  hereinafter  provided. 

(7)  The  fees  allowed  to  the  counsel  or  revenue  agent 
for  the  county  shall  be  collected  by  the  counsel  or  revenue 


132 


Tax  Digest. 


aeainst 
Trustee. 


a^ent  for  the  county  and  reported  to  the  Conlity  Judge  or 
Chairman. 

(8)  The  fees  allowed  to  the  City  Attorney  shall  be  col- 
lected by  said  City  Attorney  and  reported  to  the  Mayor 
of  the  city  or  other  chief  oflScial. 

(9)  In  case  the  Jiidare  or  Chairman  of  the  County 
Court  should  refuse  to  make  the  motion  or  bring  the  suit 
hereinbefore  provided  for,  after  the  written  request  of  any 
taxpayer  to  do  so,  then  any  taxpayer  of  the  county  may 

When  taxpayer  make  such  motion  or  brinsr  such  suit  in  the  name  of  the 

may  proceed    rii«i 

btate  for  the  use  oi  the  county,  and  employ  counsel  to 
conduct  the  cause,  but  before  makinsr  such  motion  or  bring- 
ing suit  he  shall  obtain  leave  of  the  Judge  of  court  in 
which  the  motion  is  to  be  made,  or  the  suit  brought,  to  do 
so.  He  shall  make  such  apT>lication,  in  writing,  stating 
fully  the  grounds  therefor,  of  which  application  the  Judge 
or  Chairman  of  the  County  Court  shall  have  five  days' 
written  notice,  stating  time  and  place  of  application. 
The  Judge  shall  hear  the  application  at  chambers,  or  in 
term  time,  and  may  adjudge  the  costs  of  the  application 
against  the  applicant,  against  the  Countv  Judsre  or  Chair- 
man, or  against  the  county,  as  he  shall  deem  just  and  he 
shall  enter  judsrment  upon  the  record  of  his  court  accord- 
ingly. 

(10)  !N'o  power  shall  exist  either  in  the  court  or  any 
other  official  to  release  any  officer  charged  with  the  col- 
lection of  revenue,  or  his  sureties,  from  the  payment  of 
anv  revenue,  penalties,  or  fees  which  he  or  they  may  be 
liable. 

Sec.  73.  That  the  compensation  of  the  County  Trus- 
tee for  receiving  and  paying  over  to  the  rightful  authori- 
ties all  moneys  received  by  him  shall  be  six  per  centum 
on  all  sums  up  to  ten  thousand  ($10,000")  dollars  and  four 
per  centimi  on  all  sums  above  ten  thousand  ($10,000) 
dollars  and  up  to  twenty  thousand  ($20,000)  dollars  and 
a  commission  of  two  per  centum  on  all  sums  above  twenty 


No  power 
to  release 
penalty. 


Compensa- 
tion of 
County 
Trusteei. 


Tax  Digest.  133 

thousand  r$20,000)  dollars;  provided,  that  in  computing 
the  compensation  of  Trustee,  all  funds,  State,  county, 
school,  and  sr>ecial,  shall  be  taken  and  estimated  as  one, 
and  each  shall  pay  its  respective  portion  of  the  above  com- 
missions on  all  sums  of  money  received  by  said  Trustee 
for  said  State  and  county,  respectively;  and,  provided, 
further,  that  at  the  time  of  the  settlement  with  the  proper 
officers  of  the  State  and  county  and  the  computation  of 
his  commissions  on  collections,  said  Trustee  shall  furnish 
said  officers,  respectively,  with  a  certihed  satement  from 
the  J  udge  or  Chairman  of  the  County  Court  showing  the 
amount  actually  collected  by  him  and  paid  over  to  the 
proper  State  and  county  authorities,  resnectively,  as  here- 
tofore provided ;  provided,  further,  that  the  Trustee  shall 
not  be  entitled  to  anv  commission  on  money  turned  over 
to  him  by  his  predecessor  in  office,  or  on  money  borrowed 
for  the  use  of  the  county ;  "  provided,  further,  that  the 
Trustee  shall  receive  one  (1)  r>er  centum  on  all  moneys 
collected  from  countv  officers  on  fees,  and  on  the  school 
fund  received  from  the  State,  or  on  money  turned  over  to 
him  by  clerks  of  the  courts  and  other  collecting  officers." 

Sec.  74.  That  in  all  instances  in  which  current  mu-  Rules, 
nicipal  taxes  are  collected  by  the  County  Trustee,  the  fol- 
lowing provisions  and  rules  for  the  collection  of  delin- 
quent taxes  that  may  be  due  to  said  municipalities,  and 
none  other,  shall  prevail  and  obtain,  anything  in  this  Act 
to  the  contrary  notwithstanding : 

(1)  The  taxes  levied  and  assessed  by  such  municipali- ^9""<i"«?9es 

•^  i  in  munici- 

ties  shall  become  due  and  delinquent  on  the  date  as  now    Polities- 
nrovided  by  existing  laws. 

(2)  If  such  municipal  taxes  be  not  paid  on  or  before  penalty, 
the  date  fixed  for  the  delinquency  thereof,  then  a  penalty 

of  five  per  cent  thereon  shall  at  once  accrue.  If  the  same 
be  not  paid  on  or  before  the  first  day  of  the  following 
month,  then  an  additional  penalty  of  two  per  cent  thereon 
shall  accrue,  and  an  additional  penalty  of  one  per  cent 


134 


Tax  Digest. 


Interest. 


Direction  to 
back  tax 
attorneys. 


I 


shall  accrue  on  the  first  day  of  each  month  thereafter  that 
the  same  shall  remain  unpaid  until  such  penalty  shall 
reacli  the  sum  of  ten  per  cent  on  the  original  tax,  where- 
UTX)n  the  said  penalty  shall  be  no  further  increased. 

(3)  The  accrual  of  the  penalty  aforesaid  shall  in  no 
resDCct  affect  the  interest  to  be  paid  on  said  taxes  from 
the  date  they  become  delinnuent,  such  interest  to  be  paid 
as  if  no  penalty  had  been  imposed. 

(4)  1^0  distinct  or  independent  sales  by  the  Trustee 
shall  be  made  of  the  property  upon  which  the  said  mu- 
nicipal taxes  shall  become  delinquent,  but  in  respect  of 
all  municipal  taxes  the  Trustee  shall  sell  therefor,  at  the 
same  time,  under  the  same  advertisement,  and  under  all 
the  proceedings  herein  provided  for,  at  the  next  sale  there- 
after to  be  made  for  delinquent  State  and  county  taxes, 
such  next  sale  to  be  made  for  all  taxes  except  as  herein- 
after Drovided,  then  delinquent  to  the  State,  county,  and 
municipality. 

Sec.  75.  That  within  thirty  days  after  the  passage 
of  this  Act  the  Back  Tax  Attorneys  appointed  under  Sec- 
tion 80,  Chapter  120,  of  the  Acts  of  1895,  and  that  have 
not  been  already  turned  over  under  the  Assessment  Act 
of  1899,  shall,  except  as  hereinafter  provided,  turn  over 
and  deliver  to  the  County  Trustee  all  books,  papers,  and 
documents  whatsoever,  if  there  should  be  any  not  hereto- 
fore turned  over,  in  their  hands  relating  to  the  delinquent 
taxes  in  said  Back  Tax  Attorney's  oflBce,  to  the  end  that 
as  promptly  as  practicable  after  the  passage  of  this  Act, 
all  delinquent  taxes  may  be  paid  in  the  one  office,  to  wit: 
That  of  the  County  Trustee,  and  the  said  County  Trustee 
is  here  authorized  to  collect,  receive,  receipt  for,  and  dis- 
charge all  such  delinquent  taxes,  whether  State,  county,  or 
municipal,  and  whether  the  same  shall  hereafter  become 
delinquent,  or  be  non  delinquent,  and  in  the  hands  of  said 
Back  Tax  Attorney  for  collection.  In  respect  of  all  de- 
linquent taxes,  whether  State,  county,  or  municipal,  now 


Tax  Digest.  135 

in  the  hands  of  said  Back  Tax  Attorneys,  and  here  or 
heretofore  directed  to  be  turned  over  to  the  County  Trus- 
tee for  collection,  the  said  County  Trustee  will  in  addi- 
tion to  all  penalties,  interest,  and  cost,  also  collect  the  fees 
thereon  provided  by  the  said  Act,  Chapter  120,  the  Acts 
1805;  provided,  tliat  where  there  was  levy  of  a  special 
tax  to  pay  a  special  bonded  indebtedness^  exclusively  for 
county  purposes,  levied  on  the  fractional  part  of  a  county 
which  belonged  with  the  county  levying  same  at  the  time 
the  indebtedness  was  created,  and  which  was  sold  and 
bought  in  by  the  Back  Tax  Attorney  under  the  Act  of 
1895,  then  and  in  that  event,  the  county,  purchasing  the 
same  shall  be  treated  as  a  person,  and  the  Back  Tax  At- 
torney allowed  the  fees  as  provided  in  said  Act  of  1895 ; 
provided,  that  said  Back  Tax  Attorney  shall  prosecute 
said  tajc  sale  to  final  settlement  without  any  additional 
compensation  other  than  that  provided  by  Chapter  120, 
Acts  of  1895.  The  said  fees  shall  be  equitably  distributed 
as  between  said  County  Trustees  and  said  Back  Tax  At- 
torneys, the  distribution  to  be  upon  a  basis  to  be  agreed 
upon  between  said  Trustees  and  the  said  Back  Tax  At- 
torneys if  they  can  agree;  and  if  they  cannot  so  agree, 
then  the  apportionment  of  said  fees  to  be  determined  by 
the  County  Court,  uDon  due  notice  to  the  parties  respec- 
tively, and  an  opportunity  to  them  to  be  heard  in  respect 
to  the  matter  involved. 

Sec.  76.     That  the  Clerks  and  Masters  and  Circuit  cierks  or 
Court  Clerks  of  this  State  are  hereby  directed  immedi-    fumish  lists 

*^  of  suits  to 

ately  upon  the  passage  of  this  Act  to  prepare  and  certify  Trustee. 
under  seal  a  list  of  all  lands  where  bills  or  suits  are  pend- 
ing against  same  for  the  collection  of  delinquent  taxes,  to 
the  Trustee  who  shall  advertise  said  lands  for  sale  for  the 
taxes,  cost,  penalties,  fees,  and  interest  together  with  all 
taxes  that  have  accrued  subsequent  to  tlie  filing  of  the  bills 
and  sell  same  at  his  next  annual  sale  of  property  for  de- 
linquent taxes.     Said  list  shall  contain  the  names  of  the 


136  Tax  Digest. 

persons  to  whom  the  lands  are  assessed,  the  boundaries 
same,  number  of  acres,  and  civil  district  where  situated, 
together  with  the  amount  of  cost,  fees,  penalties,  interest, 
and  fees  due  thereon.  The  Trustee  after  making  the  sale 
of  same,  shall  certify  tlio  sales  to  the  Circuit  Court  Clerk 
in  the  same  manner  and  form  as  herein  provided  for  lands 
sold  for  delinquent  taxes  for  1902,  the  intent  and  purpose 
of  this  section  being  to  make  all  delinnuent  taxes  payable 
in  one  office — that  of  the  Circuit  Court  Clerk;  and  the 
lands  so  sold  shall  be  subject  to  redemption  and  salable  by 
the  Clerk  in  the  same  manner  as  delinquent  taxes  for 
1902  are,  and  the  same  fees  shall  be  charged  by  the  Trus- 
tee and  Circuit  Court  Clerk  as  are  cliarged  for  the  taxes 
of  1902.  The  fees  already  accrued  shall  be  paid  to  the 
officer  to  whom  due  when  collected  by  the  Trustee  or  the 
Circuit  Court  Clerk.  x\nd  the  lands  so  delinquent  for 
the  years  prior  to  1S94  when  sold  by  the  Trustee  as  above 
■directed,  shall  be  sold  to  the  highest  bidder,  whether  the 
total  amount  of  taxes  and  cost  therefor  is  offered  or  not. 
And  when  sold  as  directed  by  this  section,  out  of  the  pro- 
•ceeds  shall  first  be  paid  all  court  costs  together  with  a  fee 
of  fifty  (50)  cents  to  the  Clerk  and  Master  or  Circuit 
Oourt  Clerk  for  each  parcel  or  tract  of  land  certified  to 
as  herein  directed  by  them  to  the  Trustee. 

Second :  All  taxes  being  a  lien  at  the  time  of  such  sale, 
State,  county,  school,  special,  and  mimicipal  in  the  order 
-of  priority  provided  by  law. 

The  fees  allowed  bv  law  to  the  Back  Tax  Attorneys 
shall  be  taxed  as  a  part  of  the  court  cost  in  all  cases  where- 
in decrees  of  sale  have  been  taken  or  entered. 

Sec.  77.  That  all  sales  heretofore  made  by  Back  Tax 
Attorneys,  by  authority  of  Chapter  120  of  the  Acts  of 
1895,  at  which  the  State  became  the  purchaser,  are  hereby 
-abrogated  and  annulled  so  far  as  concerns  any  title  or  claim 
of  title  thereunder  acquired,  and  with  the  exceptions  here- 
inbefore provided  the  County  Trustees,  respectively,  at  the 


Tax  Digest.  13T 

first  sale  to  be  made  imdei-  this  Act,  shall  sell  the  same  for 
all  State,  county,  and  municipal  taxes  then  delinquent. 

Sec.  TS.  That  all  persons  who  shall  buy  any  real  es-  ^rlgation"''" 
tate  sold  under  any  provision  of  this  Act  for  delinquent  forcement 
taxes  which  were  a  lien  thereon,  and  who  shall  from  any 
cause  fail  to  £:et  a  good  title,  or  to  recover  possession  of  the 
realty,  shall  be  subrogi-ated  to  all  liens  that  secured  the 
taxes,  and  all  costs,  penalties,  fees,  and  interest,  and  shall 
have  the  right  to  enforce  such  liens  by  bill  in  chancery 
and  sale  of  the  property  for  reimbursement  of  the  pur- 
chase money  and  interest  tliereon ;  and  all  persons  who 
liave  purchased,  or  shall  hereafter  purchase,  realty  sold 
for  taxes  under  Chapter  1,  Acts  of  1897,  or  under  Chap- 
ter 435,  Acts  of  1899,  are  entitled  to  the  same  right  of 
subrogation,  and  the  same  remedy  for  its  enforcement; 
and  the  Chancery  Court  shall  have  jurisdiction  in  all  such 
cases,  though  the  amount  sued  for  be  less  than  $50.  Any 
]Derson  who  shall  pm'chase  any  real  estate  sold  for  delin- 
quent taxes  from  a  Trustee,  or  by  redemption  through  the 
Circuit  Court  Clerk,  may  sue  for  possession  by  bill  in 
the  Chancerv  Court,  and  may  file  his  bill  in  a  double  as- 
pect, seeking  to  recover  possession,  or  if  that  relief  be 
denied,  then  to  enforce  the  right  of  subrogation  as  afore- 
said ;  and  the  purchaser  may  avail  himself  of  this  remedy 
by  bill  in  Chancery  without  having  taken  any  steps  to- 
wards a  confirmation  in  the  Circuit  ("lourt,  or  a  writ  of 
possession  therefrom,  or  if  he  shall  have  taken  any  such 
steps,  he  may  nevertheless  maintain  his  bill  as  aforesaid; 
and  in  the  event  of  his  failure  to  recover  the  realty,  then 
he  shall  have  a  lien  thereon  for  the  amoimt  he  paid  for 
the  same,  with  interest  and  costs  and  his  reasonable  attor- 
ney's fees  to  be  fixed  bv  the  court,  and  shall  be  entitled  to 
a  decree  for  the  sale  of  the  realty  to  satisfy  such  lien  and 
in  all  such  cases  the  Chancery  Court  shall  have  jurisdic- 
tion whether  the  amount  sued  for  be  more  or  less  than  $50. 

Sec.  79.     That  the  Quarterly  Courts,  at  their  July 


138 


Tax  Digest. 


County  Reve- 
nue Com- 
missioners. 


Duties. 


I 


term,  1903  and  each  year  thereafter,  shall  elect  three  com- 
petent citizens  not  members  of  the  County  Court,  County 
Court  Clerk,  or  Deputy  County  Court  Clerk,  who  shall 
be  known  as  tlie  Revenue  Commissioners  of  the  county; 
one  of  these  commissioners  shall  be  an  expert  accountant, 
and  shall  be  selected  as  such.  Their  term  of  office  shall 
begin  on  the  first  Monday  of  September  following  their 
election,  and  they  shall  hold  office  for  two  years,  and 
until  their  successors  are  elected  and  qualified.  Before 
entering  upon  their  duties  they  shall  subscribe  to  an  oath 
before  the  Clerk  of  the  County  Court,  that  they  will  well 
and  truly  discharge  all  duties  that  may  devolve  upon  them 
by  law.  On  Tuesday  before  the  first  Monday  in  January, 
April,  July,  and  October  of  each  year  the  Revenue  Com- 
missioners herein  -orovided  for  shall  meet  and  critically 
examine  the  settlement  of  the  Judge  or  Chairman  of  the 
County  Court,  with  all  the  collecting  officers  of  the  county. 
They  shall  inspect  the  reports  of  those  collecting  officers 
made  to  the  Judge  or  Chairman,  and  the  books  of  said 
officers  if  necessary.  They  shall  also  carefully  examine 
the  financial  repoi*t  of  the  County  Judge  or  Chairman, 
which  is  hereby  required  to  be  made  quarterly,  and  be 
spread  in  f  uU  on  the  minutes  of  the  County  Court.  They 
shall  examine  the  checks  and  warrants  on  which  disburse- 
ments from  the  Treasury  have  been  made,  and  compare 
these  with  the  books  of  the  Treasurer  or  Trustee.  They 
shall  ascertain  what  warrants  have  been  drawni  by  the 
Judge  or  Chairman  during  the  preceding  quarter,  which 
of  these  have  been  paid,  which  have  been  registered  with 
the  Trustee  and  remain  unpaid,  and  how  many,  if  any, 
have  been  either  registered  or  paid.  The  Commissioners 
in  each  case  shall  look  to  see  that  the  balances  as  stated 
in  the  report  of  the  Judge  or  Chairman  correspond  with 
the  balances  shown  to  be  on  hand  by  the  books  of  the 
Treasurer  or  Trustee,  an  exhibit  of  the  cash  or  assets 
which  he  has  or  should  have  on  hand.     The  Revenue  Cam- 


Tax  Digest.  139 

missioners  shall  report,  in  writing,  at  the  end  of  each 
quarter,  the  result  of  their  investigation,  and  it  shall  be 
their  special  duty  to  call  attention  to  any  neglect  or  vio- 
lation of  dutv  which  they  may  observe  on  the  part  of  any 
official.  The  Kevenue  Commissioners  shall  be  paid  for 
their  services  such  compensation  as  may  be  allowed  them  ^^^  ,en8ation 
by  the  Quarterly  Courts  of  the  respective  counties,  not  to 
exceed  $3  per  day  for  the  expert  accountant,  and  $2  per 
day  for  other  two  members  for  the  time  actually  en- 
gaged in  the  discharge  of  their  duties ;  provided,  that  Com- 
missioners shall  draw  pay  for  such  time  in  each  quarter 
in  any  county  having  a  population  of  50,000  or  over,  un- 
der the  Federal  census  of  1900,  at  the  discretion  of  the 
County  Court,  nor  more  than  ten  days  in  any  county  hav- 
ing a  population  of  less  than  50,000  and  more  than.  25,- 
000,  nor  more  than  five  days  in  any  other  county  in  the 
State. 

Sec,  80.  That  there  shall  be  appointed  by  tlie  Comp-  ^^J^^e  Agents. 
troUer  three  Eevenue  Agents,  who  shall  hold  their  office 
for  a  term  of  two  years  from  the  date  of  their  appoint- 
ment. That  part  of  the  State  to  which  each  is  assigned 
shall  be  designated  by  the  Comptroller.  Each  shall  enter 
into  bond  in  the  penal  sum  of  twenty  thousand  ($20,- 
000)  dollars,  with  two  or  more  solvent  securities  to  be 
approved  by  some  J  ustice  of  the  Supreme  Court  or  Chan- 
cellor, before  whom  they  shall  take  the  usual  oath  of  of- 
fice. Said  bond  shall  be  made  payable  to  the  State,  and 
conditioned  on  the  faithful  discharge  of  duty,  and  for  the 
covering  into  State  Treasury  all  moneys  collected.  The 
Comptroller  shall  furnish  them  with  such  reports,  docu- 
ments, data,  or  other  information  as  will  facilitate  their 
investigations.  It  shall  be  their  duty,  imder  the  direc- 
tion of  the  Comptroller,  to  examine  the  records  of  all  of- 
ficials charged  with  the  collection  of  State,  school,  or  coun- 
ty revenue,  or  any  one  who  collects  State  or  county  rev- 
enue without  authority  of  law  to  do  so,  or  with  the  dis- 


140  Tax  Digest. 

bursement  of  revenue  received  from  the  State  or  county, 
and  to  investigate,  when  necessary,  all  bills  of  costs,  fees, 
or  other  items  certified  to  the  State  or  county  for  payment 
out  of  the  State  or  county  Treasury. 

If  either  of  said  agents  shall  have  reason  to  believe  that 
any  officer  having  charge  of  the  collection  or  disburse- 
ment of  the  State  and  county  revenue  is  not  properly  col- 
lecting or  disbursing  such  revenue  or  accounting  for  the 
same  according  to  law,  such  agent  shall  make  such  inves- 
tigation, independent  of  an  instruction  from  the  Comp- 
troller, or  he  may  do  so  at  the  written  request  of  any  tax- 
payer. Thev  shall  make  report  of  each  investigation  at 
Same.  ^jjg  close  of  the  same,  under  oath,  to  the  Comptroller  for 

State  revenue  and  costs,  and  to  County  Judge  or  Chair- 
man for  county  revenue  and  costs.  On  entering  the  of- 
fices to  make  said  investigation,  they  shall  have  the  power 
to  demand  of  all  officers  charged  with  the  collection  of 
revenue  the  cash  belonging  to  their  office,  as  State,  school, 
or  county  revenue,  or  their  accounts  in  bank,  and  if  the 
public  funds  are  in  bank  they  shall  have  the  right  to  ex- 
amine the  papers  and  records  of  said  bank  so  far  as  they 
relate  to  said  public  fimd.  Tney  shall  have  the  right  to 
bring  suit,  by  motion  or  otherwise,  against  any  delinquent 
revenue  collector  or  officer,  in  the  name  of  the  State,  upon 
order  of  the  Comptroller  or  upon  their  own  motion,  for 
any  State,  school,  or  county  revenues  or  moneys  collected 
end  not  reported  by  said  official,  or  any  moneys,  revenues, 
costs,  or  fees  which  have  been  wrongfully  certified,  re- 
ceived, disbursed,  or  retained  by  said  official,  or  any 
moneys  or  revenues  which  were  due  the  State  or  county. 
They  shall  also  have  authority  to  bring  suit  against  any 
delinquent  privilege  taxpayer,  in  the  name  of  the  State, 
upon  order  of  the  Comptroller  or  upon  their  own  motion, 
in  both  instances  the  suit  to  be  brought  in  the  Circuit  or 
Chancery  Court.  They  shall  also  have  the  power,  and  it 
shall  be  their  duty  to  institute  proceedings  to  recover  the 


Tax  DiGi^T.  141 

penalties  provided  for  in  this  Act  with  regard  to  the  fail- 
ure of  assessors  and  equalizers  to  perform  the  duties  im- 
posed by  this  Act.  They  shall  also  be  required  to  examine 
semi-annually,  or  oftener  if  in  tlie  opinion  of  the  Comp- 
troller it  is  necessary,  or  they  shall  believe  it  necessary, 
the  reports  of  merchants,  and  inquire  into  correctness  of 
the  said  reports.  In  case  of  false  statements  they  shall 
have  the  power  to  instruct  and  demand  of  the  County 
Court  Clerks  to  issue  distress  warrants  for  the  collection 
of  revenue  rightfully  due  the  State  or  county.  They  shall 
also  have  the  authority  to  investigate  any  claims  of  the 
State  or  county  for  revenue  due,  and  shall  bring  suit  for 
the  same  as  above. 

For  their  services  they  shall  be  allowed  not  exceeding  ^°^p®^»*'^°"' 
fifteen  per  cent  of  the  amount  collected,  received,  or  re- 
tained, which  per  cent  must  be  added  to  the  amounts  of  the 
recovery  due  the  State  or  county  in  trust  or  otherwise,  and 
collected  from  the  defaulting  or  delinquent  taxpayer  or 
officer  and  his  bondsmen;  provided,  each  revenue  agent 
may  employ  an  attorney  to  assist  him  in  the  duties  de- 
volved upon  the  revenue  agents,  and  to  represent  him, 
whose  compensation  shall  be  paid  out  of  the  fifteen  per 
cent  as  herein  provided  for,  and  in  no  instance  shall  the 
State,  county,  or  municipality  be  liable  for  such  attorney's 
fees.  Said  revenue  agents  shall  report  and  remit,  as  oth- 
er officials,  on  blanks  furnished  them  by  the  State  Comp- 
troller, to  the  proper  authorities.  It  is  hereby  made  a 
misdemeanor  for  any  official  to  refuse  to  allow  said  rev- 
enue agents  full  and  free  access  to  all  the  books  and  rec- 
ords pertaining  to  or  belonging  to  his  office,  and  any  of- 
ficial so  refusing  shall  be  liable  to  a  fine  of  not  less  than 
one  himdred  ($100)  dollars,  nor  more  than  five  hundred 
($500)  dollars  for  each  refusal. 

They  shall,  by  direction  of  the  Comptroller,  present 
and  obtain  allowance  by  the  court,  both  State  and  Fed- 
eral, of  all  taxes,  whether  privileges  or  ad  valorem,  due 


142  TAIL  Digest. 

the  State  from  property  or  its  proceeds  in  the  hands  o: 
receivers  under  appointment  of  the  court,  or  otherwise  in 
the  custody  of  the  law.  They  shall  likewise  bring  anc. 
prosecute  suits  upon  direction  of  the  Comptroller  for  al . 
delinquent  taxes  due  from  railroads,  express  companies, 
news  companies,  telegraph  companies,  telephone  compa- 
ries,  or  other  taxpayer  who  is  required  to  pay  his  taj; 
directly  to  the  Comptroller's  office.  In  all  the  suits 
brought  or  prosecuted  by  said  revenue  agents,  if  in  thfi 
Federal  Court,  the  Attorney  General  for  the  State  shall 
assist  therein,  and  if  in  the  Circuit  or  Chancery  Courts, 
the  District  Attorney  General  of  the  district  wherein  the 
suit  is  pending  shall  assist  therein,  but  the  Attorney  Gen- 
eral shall  not  be  entitled  to  any  fees  for  such  services. 

To  indemnify  the  State  against  the  compensation  and 
expenses  of  said  revenue  agents  fifteen  per  cent  will  be 
added  to  the  recovery  in  all  suits  brought  by  said  revenue 
agents  against  companies  or  parties  who  pay  directly  to 
the  Comptroller's  office.  For  their  services  they  shall  be 
allowed  not  exceeding  fifteen  per  cent  of  the  amount  col- 
lected, received,  or  retained,  which  per  cent  must  be  added 
to  the  amount  of  recovery  due  the  State,  or  county  and  col- 
lected from  tlie  defaulting  or  delinquent  officer  and  his 
bondsmen,  or  other  taxpayer  from  whom  the  collection  is 

^^S&Sx  *^  made ;  provided,  that  no  revenue  agent  shall  receive  more 
than  $2,500  a  3^ear  as  his  compensation,  the  remainder  of 
the  fees  collected  to  be  turned  into  the  State  Treasury, 
said  compensation  to  be  paid  out  of  the  fees  collected  by 
said  revenue  a^ent  or  agents.  The  revenue  agent  or 
agents  shall  be  entitled  to  retain  out  of  the  fifteen  per  cent 
herein  allowed  as  fees  in  addition  to  the  maximum  salary 
herein  allowed  their  actual  necessary  expenses  properly 
incurred  in  prosecuting  and  attending  such  business;  but, 
further  provided,  that  nothing  herein  shall  be  construed 

Expenses.  |-q  include  any  expenses  for  services  of  any  attorney  unless 
employed  by  the  revenue  agent  with  the  consent  of  the 


Tax  Digest.  14:3 

Comptroller,  and  when  he  has  thus  been  employed  he 
shall  be  paid  out  of  the  fifteen  per  cent  penalty  hereinbe- 
fore provided  for,  but  in  no  event  shall  the  State  or  coun^ 
ty  be  liable  for  any  attorney  fee  in  excess  of  said  fifteen 
per  cent.  Said  revenue  agents  shall,  at  least  once  each 
year,  examine  into  the  accounts  of  the  receipts  and  ex- 
penditures of  all  State  institutions,  and  report  their  find- 
ings to  the  Governor,  Comptroller,  and  Treasurer.  Fail'- 
ure  or  revenue  agent  to  comply  v^ith  duties  imposed  upon 
him  heretofore  by  Section  75  shall  subject  him  to  a  penalty  comptroller 
of  $100  in  each  instance,  to  be  collected  by  the  Comp-    statement 

'  '^  ^       in  report. 

troller  out  of  said  agent's  salary.  The  Comptroller  shall 
be  required  to  prepare  a  detailed  statement,  which  he  shall 
publish  in  his  biennial  report,  showing  the  names  of  in- 
dividuals, firms,  and  corporations  from  whom  delinquent 
revenue  is  collected,  the  amount  collected  in  each  case, 
and  the  amount  of  penalty  collected  thereon.  He  shall 
also  show  the  names  of  his  revenue  agents,  the  data  of 
their  appointment,  the  amount  of  delinquent  revenues  and 
penalties  collected  by  each  agent,  the  amount  of  compen^ 
sation  paid  to  each  agent,  and  all  expenses  of  every  nature 
incurred  or  paid  in  the  collection  of  delinquent  revenue 
through  and  by  said  agent. 

Sec.  81.  That  all  laws  or  parts  of  laws,  upon  the  sub- 
ject of  the  assessment  and  collection  of  taxes,  and  the  sale 
of  land  for  taxes,  in  conflict  with  the  provisions  of  this 
Act  be  and  the  same  are  hereby  repealed.  This  repeal 
shall  operate  as  to  all  taxes  assessed  under  this  Act,  but 
shall  not  operate  so  as  to  interfere  with  the  taxes  assessed 
prior  to  the  passage  of  this  Act,  except  as  hereinbefore 
specially  otherwise  provided. 

Sec.  82.     That  it  shall  be  the  duty  of  each  Judge  of  "^"Sge 
the  courts  of  the  State  having  crim,inal  jurisdiction  to 
specially  give  in  charge  to  and  have  the  grand  jury  of  his 
court  specially  investigate  all  offenses  defined  in  this  Act, 
and  inquisitorial  power  is  given  to  grand  juries  in  the 


Judges  to 

jury. 


144:  Tax  Digest. 

premises.  It  shall  also  be  the  duty  of  the  respective  Dis- 
trict Attorneys  of  the  State,  upon  the  information  or  at 
the  request  of  any  reputable  citizen  of  the  State,  to  inves- 
tigate and  prosecute  ex  officio  all  the  olfenses  defined  in 
this  Act. 

Sec.  83.     That  this  Act  take  effect  from  and  after  its 
passage,  the  public  welfare  requiring  it. 

Passed  April  9,  1903. 

ED.  T.  SEAY, 

Speaker  of  the  Senate. 

L.  D.  TYSOISr, 

Speaker  of  the  House  of  Representatives. 

Approved  April  16,  1903. 

JAMES  B.  EKAZIEE, 

Governor. 


ASSESSMENT  RAILWAY 
CARS 


CHAPTEK  48,  ACTS  1901. 

House  Bill  'No.  909. 

AN  ACT  providing  for  the  assessment  of  taxes  on  railway  cars 
used  within  this  State,  but  owned  by  persons,  firms,  corpora- 
tions, or  companies  having  their  residence  outside  of  the  State. 

Section  1.  Be  it  enacted  hy  the  General  Assembly  of 
the  State  of  Tennessee,  That  all  railway  cars  used  in  this 
State,  but  belonging  to  a  person,  firm,  corporation,  or  com- 
pany having  a  residence  or  situs  outside  of  this  State,  are 
and  shall  be  subject  to  taxation  under  the  provisions  of 
Chapter  5  of  the  Acts  of  1897,  and  the  further  provision 
of  this  Act ;  provided,  this  Act  shall  not  apply  to  passenger 
cars,  nor  to  cars  owned  by  persons,  firms,  companies,  or 
corporations  operating  lines  of  railways. 

Sec.  2.  Be  it  further  enacted.  That  such  railway  cars  as 
are  mentioned  in  Section  1  of  this  Act  shall  be  assessed  by 
the  State  Tax  Assessors  provided  by  said  Act  of  1897, 
now  commonly  known  as  "Kailroad  Commissioners.'^ 

Sec.  3.  Be  it  further  enacted,  That  it  shall  be  the  duty 
of  the  owners  of  any  railroad  in  this  State  when  filing 
the  schedule  provided  by  Section  2  of  said  Act  of  1897,  to 
file  also  as  a  part  of  said  schedule  a  sworn  statement  of  the 
average  number  of  cars,  if  any,  used  on  the  road  or  roads 
of  such  owner,  within  this  State,  but  owned  by  a  person, 
firm,  company,  or  corporation  having  a  residence  or  situs 
outside  of  this  State.  •  Said  statement  shall  also  show  the 
name  or  names  of  the  owner  or  owners  of  the  cars  returned 
in  said  sworn  statement,  the  place  or  places  of  residence  of 
6  145 


146  Tax  Digest. 


1 


such  owner  or  owners,  and  the  value  of  the  average  number 
of  said  cars. 

Sec.  4.  Be  it  further  enacted.  That  the  Comptroller 
shall  receive  said  sworn  statement,  with  the  schedule  of 
which  it  is  a  part,  and  return  it  with  the  schedule  of  saic. 
State  Tax  Assessors,  and  said  Assessors,  in  addition  to  said, 
sworn  statement,  shall  have  authority  to  take  such  other 
proof,  and  obtain  such  other  information  as  to  the  number., 
ownership,  and  value  of  said  cars  as  they  may  deem 
proper,  but  such  additional  evidence  shall  be  reduced  to 
writing,  and  an  opportunity  given  to  the  owner  or  owners 
of  said  cars,  if  requested,  to  submit  evidence  as  to  the 
number,  value,  and  ownership  of  said  cars,  and  the  books 
of  the  Assessors  shall  at  all  times  be  open  to  inspection  by 
such  owner  or  owners. 

Sec.  5.  Be  it  further  enacted.  That  it  shall  be  the  duty 
of  said  Assessors  to  assess  said  average  number  of  cars  to 
the  o^vner  or  owners  thereof,  at  their  value,  on  or  before 
the  first  Monday  in  August,  1901,  and  biennially  there- 
after, so  long  as  the  owner  or  owners  shall  use  such  cars 
in  this  State. 

Sec.  6.  Be  it  further  enacted.  That  within  ten  days  from 
the  first  Monda3'  in  August  of  any  year,  in  which  an  assess- 
ment shall  be  made  as  herein  provided,  the  owner  or  own- 
ers of  said  cars  may  appear  and  file  exceptions  to  the 
assessment  thereof,  and  at  the  expiration  of  said  period  of 
ten  days  the  Assessors  shall  rule  on  the  exceptions,  and 
change  the  assessment  if  they  shall  deem  proper,  and  on  or 
before  the  first  Monday  in  September,  next  following,  the 
Assessor  shall  file  the  assessment  with  the  Comptroller, 
together  with  all  evidence  relating  to  the  same. 

Sec.  7.  Be  it  further  enacted.  That  the  Comptroller 
shall  deliver  said  assessment  and  evidence  to  the  Chair- 
man of  the  Board  of  Equalization,  provided  by  Section  12 
of  said  Act  of  1897,  within  three  days  after  receiving  the 
same,  and  the  Board  of  Equalization  shall  proceed  to  ex- 


Tax  Digest.  147 

amine  the  assessment  and  evidence  and  shall  increase  or 
diminish  the  valuation  of  the  cars,  if  they  shall  see  proper ; 
and  before  acting  on  the  assessment  they  may  require  the 
production  of  any  additional  evidence,  and  shall  consider 
ihe  same  in  fixing  the  value  of  the  property,  and  the  assess- 
ment shall  not  be  deemed  complete  until  final  action  is 
taken  thereon  by  the  Board  of  Equalization. 

Sec.  8.  Be  it  further  enacted.  That  on  or  before  the 
third  Monday  in  October,  next  folloAving  tlie  making  of 
any  assessment  as  aforesaid,  said  Board  of  Equalization 
sliall  certify  to  the  Comptroller  the  valuation  of  any  prop- 
erty assessed  under  the  provisions  of  this  Act;  and  the 
action  of  the  Board  of  Equalization  in  fixing  such  valua- 
tion shall  be  final  and  conclusive;  and  the  value  so  fixed 
shall  be  the  taxable  value  of  the  property,  and  the  taxes 
thereon  shall  be  paid. 

Sec.  9.  Be  it  fvrther  enacted^  That  as  soon  as  the  Comp- 
troller shall  have  received  said  valuation  from  the  Board 
of  Equalization,  he  shall  ascertain  the  amount  of  taxes 
due  the  State  from  the  owTier  of  the  property  assessed, 
and  notify  the  owner  of  the  same,  by  letter  or  otherwise ; 
and  he  shall  certify  to  the  County  Court  Clerk  of  each 
county,  in  which  any  of  such  property  is  used,  the  amount 
to  be  taxed  in  his  county  for  county  purposes. 

Sec.  10.  Be  it  further  enacted.  That  the  taxes  so  as- 
sessed in  behalf  of  the  State  and  counties  shall  be  the  first 
lien  upon  the  property  from  the  10th  of  January  of  the 
year  for  which  the  taxes  are  assessed,  and  they  shall  be 
due  and  delinquent  as  all  other  ad  valorem  taxes. 

Sec.  11.  Be  it  further  enacted.  That  the  taxes  so  as- 
sessed on  behalf  of  the  State  shall  .be  collected  by  the 
Comptroller  and  paid  into  the  State  treasury  as  soon  as 
received  by  him,  and  if  the  same  shall  be  delinquent,  he 
shall  issue  distress  warrants  against  the  owmer  of  any 
such  property  to  any  Sheriff  in  the  State,  whose  duty  it 


148  Tax  Digest. 

shall  be  to  collect  the  same  and  make  return  within  thirty 
(lays. 

Sec.  12.  Be  it  further  enacted,  That  the  taxes  due  to 
any  county  shall  be  collected  as  any  other  county  taxes 
may  be  collected  by  law,  and  at  the  rate  fixed  by  such 
county. 

Sec.  13.  Be  it  further  enacted.  That  all  of  the  pro- 
visions of  Chapter  5  of  the  Acts  of  1897,  so  far  as  appri> 
priate,  and  not  in  conflict  with  the  provisions  of  this  Act, 
shall  be  applicable  to  the  assessment  and  collection  of  taxes 
on  said  cars. 

Sec.  14.  Be  it  further  enacted.  That  this  Act  take  effect 
from  and  after  its  passage,  the  public  welfare  requiring  it. 

Passed  April  17,  1901. 

E.  B.  WILSOT^, 
Speaher  of  the  House  of  Representatives, 

ISrEWTO:^'  H.  WHITE, 

Speaher  of  the  Senate, 
Approved  April  20,  1901. 

BE]SrTO:N'  McMILLm, 

Governor^, 


I 

Mm 


INHERITANCE  TAX 


Chapter  1Y4,  Acts  of  1803,  is  the  law  on  this  subject. 
All  laws  in  conflict  therewith  have  been  repealed. 

Brothers  and  sisters  are  liable  for  this  tax,  and  have 
been  since  Jnly  24,  189,5;  the  General  Revenue  Act  of 
that  year,  which  repealed  the  conflicting  statute,  taking 
effect  as  of  that  date. 

It  is  made  the  duty  of  County  Clerks  to  enforce  this 
law ;  and  they  are  given  authority  to  employ  counsel  when 
necessary. 

The  Comptroller  will  intervene  only  where  County 
Clerks  fail  to  enforce  this  law. 

The  amendments  exempting  bequests  to  charitable  or- 
ganizations in  Acts  1903  is  appended. 

149 


LAW 

ON  THE 

Collateral  Inheritance  and  Succession  Tax,  Being  Ciiapter 
174  of  tlie  Acts  of  1893,  Page  347, 

AND    ENTITLED 

AN  ACT  to  provide  for  collateral  inheritance  and  successior. 
tax  or  duty  upon  certain  estates,  and  for  the  collection  of  the 
same,  and  to  this  end,  to  confer  further  jurisdiction  upon  the 
County  Courts  and  to  provide  penalties  for  the  violation  of 
certain  parts  of  this  Act;  and  also  to  repeal  Section  6  of  Chap- 
ter 25  of  the  Acts  of  the  extraordinary  session  of  1897,  entitled 
"An  Act  to  amend  Chapter  130  of  the  Acts  of  the  General  As- 
sembly of  1889,  entitled  'An  Act  to  provide  revenue  for  the 
State  of  Tennessee  and  the  counties  thereof.'  " 

Tax  laid  on  all  Section  1.  Be  it  enacted  hy  the  General  Assembly  of 
ing^*n^n^y''  ^^^  Statc  of  Tcnnessce,  That  all  estates — real,  personal, 
™ rso°ns  ex-*^^  and  mixed — of  every  kind  whatsoever,  situated  within  this 
She*,  hus- State,  whether  the  person  or  persons  dying  seized  thereof 
children,  and  be  domiciled  within  or  out  of  this  State,  passing  from  anv 

lineal  de-  .  .       ,  i       r-  i 

scendants  person  who  may  die  seized  or  possessed  of  such  estates, 
fni  wedlock,  either  by  will  or  under  the  intestate  laws  of  this  State, 
or  any  part  of  such  estate  or  estates,  or  interest  therein, 
transferred  by  deed,  grant,  bargain,  gift,  or  sale,  made  in 
contemplation  of  death,  or  intended  to  take  ejffect  in  pos- 
session or  enjoyment  after  the  death  of  the  grantor  or  bar- 
gainor to  any  person  or  persons  or  to  bodies  corporate  or 
politic,  in  trust  or  otherwise,  other  than  to  or  for  tlie 
use  of  the  father,  mother,  husband,  wife,  children,  and 
lineal  descendants  born  in  lawful  wedlock,  of  the  person 
dying  seized  and  possessed  thereof,  shall  be,  and  they  are 
„  ,  .  ..        hereby,  made  subiect  to  a  dutv,  or  tax,  of  five  dollars  on 

Rate  IS  *o  on  ""  •'  "  ^  ' 

every  *ioo.     evcry  hundred  dollars  of  the  clear  value  of  such  estate  or 
estates  so  passing,  and  at  and  after  the  same  rate  for  any 
150 


Tax  Digest.  151 

less  amount,  to  be  paid  to  the  use  of  the  State ;  and  all  ^o/lglitj^fj"* 
owners  of  such  estates  and  all  executors  and  administra-    -.f p^iJ^^^  **'' 
tors  and  their  sureties  shall  only  be  discharged  from  lia- 
bility for  the  amount  of  such  taxes  or  duties,  the  settle- 
ment of  which  thej  may  be  charged  with,  by  having  paid 
the  same  over  for  the  use  of  the  State,  as  hereinafter  di- ,, 

'  Lxemption ; 

rected ;  provided,  that  no  estate  which  may  be  valued  at  a    fejg^^^^i'ue  °^ 
less  sum  than  two  hundred  and  fifty  dollars  shall  be  sub-    t^^^*"--^- 
ject  to  this  duty  or  tax ;  and  provided  further,  that  the  Adopted  chii- 
term  ^^children"  shall  not  be  construed  to  apply  to  adopted    exempt! 
children. 

Sec.  2.  Be  it  further  enacted.  That  where  a  testator  Faircompensa- 

'  -^  tion  to  execu- 

names  or  appoints  one  or  more  executors,  and  makes  a  ceK'slibjeof' 
bequest  or  devise  of  property  to  them  in  lieu  of  their  com-  ^^^'^^" 
missions  or  allowances,  or  appoints  them  his  residuary 
legatees,  and  said  bequests,  devises,  or  residuary  legacies 
exceed  what  would  be  a  fair  compensation  for  their  serv- 
ices, such  excess  shall  be  subject  to  the  payment  of  the 
collateral  inheritance  tax  or  duty,  the  rate  of  compensation 
to  be  fixed  by  the  proper  officers  or  courts  having  jurisdic- 
tion in  the  case. 

_^  «      T-»       •#    /«       17  ,     n     rm  •  n  ^  Estates  passing 

Sec.  3.  Be  tt  further  enacted,  Ihat  m  all  cases  where    to  strangers 

or  collateral 

there  shall  be  a  devise,  bequest,  or  descent  of  an  estate,    relatives 

7  I  y  7     after  expira- 

real  or  personal,  to  collateral  relatives  or  strangers,  liable    g^^tatesult 

to  the  collateral  inheritance  and  succession  tax,  to  take    uf^.^lsVate''^*^ 

effect  in  possession  or  to  come  into  actual  enjoyment  after    ^^'^^i^-'*^^- 

the  expiration  of  one  or  more  life  estates,  or  a  period  of 

years,  the  tax  on  such  estates  shall  not  be  payable,  nor 

interest  begin  to  run  thereon,  until  the  person  or  persons 

liable  for  the  same  shall  come  into  actual  possession  of 

such  estate  by  the  termination  of  the  estates  for  life  or 

years ;  and  the  tax  shall  be  assessed  upon  the  value  of  the 

estate  at  the  time  the  right  of  possession  accrues  to  the 

owner  as  aforesaid;  provided,  rfiat  the  owner  shall  have    paid  before 

,  possession 

the  right  to  pay  the  tax  at  any  time  prior  to  his  coming    ^^*^- 
into  possession ;  and  in  such  c^ses  the  tax  shall  be  assessed 


152  Tax  Digest. 

on  the  value  of  the  estate  at  the  time  of  the  payment  of  the 
tax,  after  deducting  the  value  of  the  life  estate  or  estatec 
for  years ;  and  provided  further,  that  the  tax  on  all  real 
reaTestate."  estato  shall  be  and  remain  a  lien  on  the  real  estate  on 
which  the  same  is  chargeable  until  paid.     And  the  owner 

Owners  of  per-  .  i     t   i         i  . 

sonai estates  01  any  personal  estate  subject  to  the  tax  provided  by  this 

ciSk  within  ^^^  shall  make  a  full  report  and  return  of  the  same  to  tJie 

dJItS'dS  ^lerk  ^f  t^e  County  Court  of  the  proper  county  within 

musigb.^e      one  year  from  the  death  of  the  decedent,  and  within  that 

security.       ^^^^  enter  into  security  for  the  payment  of  the  tax  to  tie 

satisfaction  of  such  Clerk,  and  in  case  of  failure  so  to  do, 

the  tax  shall  be  immediately  payable  and  collectible. 

^dKnt'?/        Sec.  4.  Be  it  further  enacted.  That  if  the  collateral  in- 

withiJ'fb^ee  heritance  tax  shall  be  paid  within  three  months  after  tlie 

decedent's     death  of  the  decedent,  a  discount  of  five  per  centum  on  the 

death. 

amount  of  the  tax  shall  be  made  and  allowed ;  and  if  said 
Interest  after    tax  is  uot  paid  at  the  end  of  one  year  from  the  d^ath  of  the 

one  year  from  ^  •' 

dl^t's^deSh"  <iecedent,  at  which  time  it  shall  be  due,  interest  shall  thwi 
be  charged  at  the  rate  of  six  per  centum  per  annum  on 
such  tax. 
Duties  of  ex-        Sec.  5.  Be  it  further  enacted,  That  the  executor  or  ai- 

eoutor  or  ad-       .     .  .  . 

ministrator  miuistrator  or  Other  trustee  paying  any  legacy  or  share  m 
the  distribution  of  any  estate  subject  to  the  collateral  in- 
heritance tax,  as  provided  by  this  Act,  shall  deduct  there- 
^*Im"eachTioo^  f rom  at  the  rate  of  five  dollars  in  every  hundred  dollars 

legacy.  upou  the  whole  legacy  or  sum  paid;  or,  if  not  money,  he 
shall  demand  payment  of  a  sum  to  be  computed  at  the 

If  legacy  not  . 

money,  lega-  same  rate  upon  the  appraised  value  thereof  for  the  use  of 

tees  must  pay  '  '  ^ 

adminbtra\or  *^^  State,  and  uo  cxccutor  or  administrator  shall  be  com- 

*5^n  each     pene(j  to  pay  or  deliver  any  specific  legacy  or  article  to  be 

distributed,  subject  to  tax,  except  on  the  payment  into  his 

hands  of  a  sum  computed  on  its  value,  as  aforesaid ;  and, 

in  case  of  neglect  or  refusal  on  the  part  of  said  legatee  or 

If  legatees  do         ,        ,  "  ^  . 

muc^Tasr  distributee  to  pay  the  same,  such  specific  legacy  or  article, 
Srso^id  to  ^"^  OT  so  much  thereof  as  shall  be  necessary,  shall  be  sold  by 
satisfy  tax.    g^^j^  exccutor  or  administrator  at  public  sale  for  cash, 


Tax  Digest.  163 

after  notice  to  such  legatee  or  distributee,  and  after  ten 
days'  advertisement,  as  in  case  of  ordinary  administrators' 
sales ;  and  the  balance  that  may  be  left  in  the  hands  of  the 
executor  or  administrator,  after  reserving  the  tax,  shall  be 
distributed  to  the  legatee  or  distributee  as  is  or  may  be 
directed  by  law ;  and  every  sum  of  money  retained  by  any 
executor  or  administrator,  or  paid  into  his  hands  on  ac- 
count of  any  legacy  or  distributive  share,  for  the  use  of 
the  State,  shall  be  paid  by  him  without  delay  to  the  County 
Court  Clerk  of  the  county  in  which  his  accounts  are  being 
administered. 

Sec.  6.  Be  it  furtlier  enacted^  That  if  the  legacy  subject  ^^gjate'^"^^ 
to  the  collateral  inheritance  tax  be  given  to  any  person  for 
life  or  for  a  term  of  years,  or  for  any  other  limited  period, 
upon  a  condition  or  contingency,  if  the  same  be  money,  the 
tax  thereon  shall  be  retained  upon  the  whole  amount;  but 
if  not  money,  application  shall  be  made  to  the  County 
Court  having  jurisdiction  of  the  accounts  of  the  executors 
or  administrators  to  make  apportionment  if  the  case  re- 
quires it  of  the  sum  to  be  paid  by  such  legatees,  and  for 
such  further  order  relative  thereto  as  equity  shall  require. 
Such  application  shall  be  made  by  the  executor  of  such 
estate  after  at  least  five  days'  notice  to  the  parties  con- 
cerned. 

Sec.  7.  Be  if  further  enacted.  That  wherever  a  legacy  ^S  oK 
subject  to  the  tax  or  duty  hereby  provided  shall  be  charged 
upon  or  payable  out  of  real  estate^  the  heir  or  devisee,  be- 
fore paying  the  same,  shall  deduct  therefrom  at  the  rate 
aforesaid,  and  yjay  the  amount  so  deducted  to  the  executor ; 
and  the  same  shall  remain  a  charge  and  lien  upon  such 
real  estate  until  paid,  and  the  payment  thereof  shall  be 
■enforced  by  decree  of  the  County  Court  in  the  same  man- 
ner that  liens  on  real  estate  are  now  enforced  in  the  - 
Chancery  Courts  of  this  State,  and  the  Clerk  of  the 
County  Court  officially  shall  be  the  complainant  in  such 
fiuit. 


154  Tax  Digest. 

^"totw^who**  ^^^'  ^'  ^^  ^^  further  enacted.  That  whenever  any  real 
^  ^^^®-  estate  of  which  any  decedent  may  die  seized  shall  be  sub- 
ject to  the  collateral  inheritance  tax,  it  shall  be  the  duty 
of  executors  and  administrators  to  give  information  there- 
of to  the  Clerk  of  the  County  Court  where  administration 
has  been  panted  within  six  months  after  they  undertalse 
the  execution  of  their  respective  duties,  or,  if  the  fact  be 
not  known  to  them  within  that  period,  within  one  month 
after  the  same  shall  have  come  to  their  knowledge;  and  it 
shall  be  the  duty  of  the  owners  of  such  estate,  immediately 
upon  the  vesting  of  the  estate,  to  give  information  thereof 
■  to  such  Clerk  of  the  Court  having  jurisdiction  of  the  grant- 
ing of  administration. 

^andrece'ip?''  Sec.  9.  Be  it  fuvthev  enacted.  That  it  shall  be  the  duty 
for  same.  ^^  ^^^,  executor  or  administrator  receiving  or  collecting 
collateral  inheritance  tax  to  pay  the  same  to  the  Clerk  of 
the  County  Court  granting  the  administration,  and  where 
his  accounts  should  be  administered,  and  to  take  duplicate 
receipts  from  such  Clerk  for  the  same,  one  of  which  shall 
be  forwarded  forthwith  to  the  Comptroller  of  the  Treas- 
ury, whose  duty  it  shall  be  to  charge  the  Clerk  receiving 
the  money  with  the  amount,  and  countersign  the  receipt 
and  return  it  to  the  executor  or  administrator,  whereupou 
it  shall  be  a  proper  voucher  in  the  settlement  of  the  estate ; 
but  in  no  event  shall  an  executor  or  administrator  be  en- 
titled to  a  credit  in  the  settlement  of  his  accounts  with  the 
County  Court  Clerk,  or -in  the  Chancery  Court,  if  his  ac- 
counts be  there  settled,  unless  the  receipt  is  so  counter- 
signed by  the  Comptroller. 

Transfer  of  Sec.  10.  Be  it  furtlicr  enacted,  That  whenever  any  for- 

stocks,  etc.,        .  ,  ^      •     •   1      ±.  •  i  ^     ^^  ' 

liable  for  tax.  Gigu  cxccutor  or  administrator  or  trustee  snail  assign  or 
transfer  any  stocks  or  loans  in  this  State  standing  in  the 
name  of  the  decedent  or  in  trust  for  a  decedent  which  shall 
be  liable  for  the  collateral  inheritance  tax,  such  tax  shall 
be  paid,  on  the  transfer  thereof,  to  the  Clerk  of  the  County 
Court  where  such  transfer  is  made ;  otherwise  the  corpora- 


Tax  Digest.  155 

tion  or  person  permitting  such  transfer  shall  become  liable 
to  pay  such  tax. 

Sec.  11.  Be  it  further  enacted,  That  whenever  debts  ^tSf  when.''' 
shall  be  proven  against  the  estate  of  a  decedent  after  dis- 
tribution of  shares  or  legacies  from  which  the  collateral 
inheritance  tax  has  been  deducted,  in  compliance  with  this 
Act,  and  the  legatee  or  distributee  is  required  to  refund 
any  portion  of  a  legacy  or  share,  a  corresponding  portion 
of  said  tax  shall  be  repaid  to  him  by  the  executor  or  ad- 
ministrator, if  the  said  tax  has  not  been  paid  to  the  Clerk ; 
and  if  it  has  been  so  paid  to  the  Clerk,  then  it  shall  be 
repaid  out  of  the  State  Treasury  upon  the  Comptroller's 
warrant,  to  be  drawn  by  him  in  favor  of  the  person  en- 
titled thereto,  upon  the  County  Court  Clerk  certifying, 
under  his  seal  of  office,  that  the  same  is  justly  due  on  ac- 
coimt  of  the  provisions  of  this  section  of  this  Act. 

Sec.  12.  Be  it  further  enacted.  That  it  shall  be  the  duty  ^PPPtX""*' 
of  the  Clerk  of  the  County  Court  in  which  letters  testa-    ^^p^^^' 
mentary  or  of  administration  are  granted  to  appoint  an  Duty  of  county 

—•  '  .  .  Court  Clerk. 

appraiser,  as  often  as  and  whenever  occasion  may  require, 
to  fix  the  valuation  of  estates  which  are  or  shall  be  subject 
to  collateral  inheritance  tax;  and  it  shall  be  the  duty  of 
such  appraiser  to  make  a  fair  conscionable  appraisement 
of  such  estates,  and  it  shall  further  be  the  duty  of  such 
appraiser  to  assess  and  fix  the  cash  value  of  all  annuities 
and  life  estates  growing  out  of  said  estates,  upon  which 
annuities  and  life  estates  the  collateral  inheritance  tax 
shall  be  immediately  payable,  out  of  the  estate,  at  the  rate 
of  such  valuation,  but  shall  bear  no  interest  till  the  lapse 
of  twelve  months  from  the  death  of  the  decedent ;  and  in 
fixins:  the  value  of  such  annuities  and  life  estate  the  com-  How  life  es- 

"  tates  valued. 

putation  shall  be  made  by  the  Carlisle  Life  Table,  when- 
ever the  use  of  life  tables  is  necessary  or  applicable.  Said 
appraisement  shall  be  reduced  to  writing,  in  the  nature  of 
a  report,  and  shall  be  by  the  appraiser  filed  with  the  Clerk 
appointing  him ;  provided,  that  any  interested  person  not 


156  Tax  Digest. 

satisfied  with  spid  appraisement  shall  have  the  right,  at 
any  time  within  thirty  days  after  such  appraisement  is 
filed  with  the  Clerk,  to  file  exceptions  thereto,  in  writing, 
on  giving  security  to  pay  all  costs,  together  with  whatever 
tax  shall  be  fixed  by  the  County  Court,  and  thereupon  to 
have  the  County  Court  to  hear  said  exceptions ;  and,  upo]i 
such  exceptions  being  filed,  the  County  Court  shall  have 
jurisdiction  to  determine  all  questions  of  valuation  and  of 
the  liability  of  the  appraised  estate  for  such  tax,  subject  to 

Appeal.  the  right  of  appeal  to  the  Circuit  Court  (or  court  of  liks 

jurisdiction),  as  in  other  cases.  If  an  appeal  should  be 
prosecuted  to  the  Circuit  Court,  such  cause  shall  there  be 
heard  de  novo. 

Misdempanor,  Sec.  13.  Be  it  further  etmcted,  That  it  shall  be  a  misde- 
^AisOT  guilty  meanor  in  any  appraiser  appointed  by  the  County  Court 
Clerk  to  make  any  appraisement  in  behalf  of  the  State,  to 
take  any  fee  or  reward  from  any  executor,  administrator, 
legatee,  next  of  kin,  or  heir  of  any  decedent ;  and  for  any 
such  offense  the  Clerk  shall  dismiss  him  from  such  service ; 
and,  upon  conviction,  he  shall  be  fined  not  exceeding  fivo 
hundred  dollars  and  imprisonment  in  the  county  jail  not 
exceeding  one  year,  or  both ;  and  the  court  shall  have  the 
power  to  assess  the  imprisonment  if  the  jury  does  not  do 
so,  as  well  as  a  fine,  within  the  limit  of  the  power  of  the 
court. 

Record  by  Sec.  14.  Be  it  further  enacted.  That  it  shall  be  the  duty 

unty  er  ^^  ^^^  County  Court  Clcrks  to  enter  in  a  book  to  be  pro- 
vided at  the  expense  of  the  State,  to  be  kept  for  that  pur- 
pose, and  which  shall  be  a  public  record,  the  returns  made 
by  all  appraisers  under  this  Act,  opening  an  account  in 
favor  of  the  State  against  the  decedent's  estate,  and  the 
County  Court  Clerk  may  give  certificate  of  payment  of 
such  tax  from  said  record ;  and  it  shall  be  the  duty  of  said 
Clerk  to  transmit  to  the  Comptroller,  on  the  first  day  of 

Monthly  rer-ort 

tocoraptroi-  g^ch  month,  a  statement  of  all  reports  or  returns  made  by 

ler  of  ap-  •' 

praisement.    appraisers  during  the  preceding  month,  which  statement- 


Tax  Digest.  167 

shall  be  entered  by  the  Comptroller  in  a  book  to  be  kept 
by  him  for  that  purpose;  and  whenever  any  such  tax  on 
real  estate  shall  have  remained  due  and  unpaid  for  one 
year,  it  shall  be  the  duty  of  the  County  Court  Clerk,  in 
his  official  name  as  Clerk,  to  apply  to  the  County  Court,    b^™n?oro^, 

1       1  -n  •   •  p  1  n     ^  jurisdiction 

by  bill  or  petition,  to  eniorce  the  payment  oi  the  same,  of  county 
whereupon,  after  process  is  duly  served  or  notice  duly 
given  to  the  owner  of  the  real  estate  charged  with  the  tax 
and  to  such  other  persons  as  may  be  interested,  after  the 
manner  of  the  practice  of  the  Chancery  Courts,  the  County 
Court  shall  proceed,  according  to  equity,  to  make  such  de- 
crees and  orders  for  the  enforcement  of  the  lien  and  the 
payment  of  said  tax  out  of  such  real  estate  as  shall  be  just 
and  proper,  the  County  Court  being  hereby  invested  with 
jurisdiction  for  said  purposes ;  and  any  sales  of  real  estate 
made  hereunder  shall  be  made  on  a  credit  of  not  less  than 
six  nor  more  than  tw6nty-f  our  months,  barring  the  risrht  saies  on  basis 

.  .  '  "  "  of  not  less 

of  redemption  as  m  chancerv  sales.     If  no  one  bids  an    *^'^"  ^}^  °o' 

more  than 

amount  at  such  sales  sufficient  to  cover  the  taxes  due  and    molTthi'/''" 

costs,  the  Clerk  of  the  County  Court,  by  himself  or  agent, 

shall  bid  the  land  in  for  the  State,  bidding  an  amount  ^Tn^  ™*^  *^ 

deemed  sufficient  to  cover  said  taxes  due  and  costs ;  and  in 

this  event,  upon  confirmation  of  the  report  of  sale,  a  writ 

of  possession  may  be  issued  to  place  the  State  or  its  agents 

in  possession  of  such  real  estate,  and  so  as  to  any  other 

purchaser.     If  the  State  so  become  the  purchaser  of  real  when  state 

estate,  the  cost  of  the  cause  shall  be  paid  by  the  State,  the    K! 

Comptroller  drawing  his  warrant  therefor  in  favor  of  such 

Clerk,  upon  the  Clerk  certifying  such  cost  bill  to  the 

Comptroller ;  provided,  however,  that  if  said  Clerk  knows 

of  any  good  and  sufficient  reason  why  the  payment  of  such 

tax  has  been  delayed,  he  shall  not  be  compelled  to  file  such 

bill  immediately  upon  said  tax  becoming  due,  but  may, 

in  his  discretion,  postpone  the  bringing  of  such  suit  to 

such  time  as  he  deems  proper,  within  the  limits  of  this 

Act;  provided,  further,  that  if  the  court  adjudges  such 


158 


Tax  Digest. 


Appeals. 

Additional  at- 
torney's fee. 


Collection  of 
delinquent 
tax,  notice. 


Attorney's  fee.  ^ax  to  be  due,  and  a  charge  upon  the  real  estate,  it  shall 
tax  up,  as  a  part  of  the  costs,  a  reasonable  attorney's  fee 
for  the  ClerFs  solicitor  or  attorney  in  the  case,  to  be  col- 
lected out  of  the  land  as  the  said  tax  and  other  costs.  Ap- 
peals from  final  decrees  in  suits  under  this  section  shall  lie 
to  the  Circuit  Court,  where  an  additional  attorney's  fe<3 
for  services  in  that  court  shall  be  taxed  up  as  costs  (if  th(3 
said  tax  be  found  due  and  a  lien  on  the  land)  in  favor  of 
the  Attorney-General  of  the  circuit,  who  shall  attend  to 
such  suits  in  the  Circuit  Court,  such  fee  to  be  fixed  by  the 
court.  In  the  trial  of  suits  under  this  section  in  the 
County  Court  the  proof  may  be  heard  orally  or  by  deposi- 
tion, but  on  appeal  the  cause  shall  be  heard  on  the  record 
brought  up. 

Sec.  15.  Be  it  further  enacted.  That  if  the  Clerk  of  th(3 
County  Court  shall  discover  that  any  collateral  inherit- 
ance tax  has  not  been  paid  over  according  to  law,  he  shall 
cause  notice  to  be  served  upon  the  executors,  administra- 
tors, legatees,  or  distributees,  as  the  case  may  be,  of  the 
decedent  whose  estate  is  subject  to  the  tax,  notifying  them 
to  appear  before  the  County  Court  on  a  certain  day,  which 
need  not  be  the  first  day  of  the  term,  and  show  cause  why 
the  said  tax  should  not  be  paid;  and  when  personal  serv- 
ice cannot  be  had,  notice  shall  be  given  for  four  weeks, 
once  a  week,  in  a  newspaper  published  or  circulating  in 
the  county,  and  the  matter  shall  be  heard  by  said  court  on 
written  or  oral  testimony;  and  if  the  tax  should  be  found 
due  and  unpaid,  the  said  delinquent  shall  pay  the  tax  and 
cost,  and  the  said  court  shall  enter  such  judgment  and 
orders  to  this  end  as  may  be  needful  to  enforce  the  col- 
lection of  the  tax  and  costs.  Such  notice  shall  be  served 
at  least  filve  days  before  the  time  set. therein  for  appear- 
ance; and  if  by  publication,  the  last  publication  shall  be 
at  least  five  day?  before  the  time  of  appearance,  or  the 
Clerk  may  enforce  the  collection  of  such  delinquent  tax 
by  bill,  filed  in  his  name  as  Clerk,  in  the  County  Court, 


AlternatiTe 
proceedings 


Tax  Digest.  169 

to  be  proceeded  with  after  the  manner  of  chancery  suits; 
and  if  he  so  proceeds  by  bill,  he  may  obtain  writs  of  attach- 
ment against  the  property  of  the  delinquents,  if  there  be 
grounds  for  attachments,  as  now  provided  by  law,  or  writs 
of  injunction,  if  there  be  grounds  for  the  same;  and  the 
County  Courts  are  invested  with  full  iurisdiction  to  hear  ,.,.,. 

•'  •'  Jurisdiction  of 

and  determine  such  suits,  as  if  a  court  of  equity,  for  this  County  court, 
purpose.  But  in  such  cases  the  testimony  before  the 
County  Court  may  be  either  oral  or  in  writing.  From 
final  judgments,  decrees,  or  orders  in  the  County  Courts 
in  suits  or  proceedings  provided  by  this  section  appeals  Appeals, 
shall  lie  to  the  Circuit  Court,  in  which  court  the  cause 
shall  be  heard  de  novo,  if  commenced  by  notice  in  the 
County  Court ;  but  if  commenced  by  bill,  it  shall  be  heard 
only  upon  the  record;  provided,  however,  that  if  the  de- 
linquent be  the  appellant,  he  shall  give  bond  upon  appeal, 
not  only  for  the  costs,  but  also  to  pay  the  tax  due  if  he  is 
cast  in  the  suit.  In  said  appeals  the  Attorney-General  of 
the  circuit  shall  attend  to  the  suits  for  the  Clerk  or  State 
in  the  Circuit  Court,  and  his  fee  and  that  of  the  Clerk's 
attorney  in  the  County  Court,  if  the  delinquent  is  held 
liable,  shall  be  taxed  up  as  costs  by  the  respective  courts 
substantially  as  provided  in  Section  14  of  this  Act. 

Sec.  16.  Be  it  further  eimcted.  That  the  Clerks  of  the  %^^}i.^^lZl 
County  Courts  of  the  several  counties  of  the  State  shall  be    tS.'^iovir^ 
the  agents  of  the  State  for  the  collection  of  the  collateral    ^^^^*^  *'• 
inheritance  and  succession  tax,  or  duty,  provided  for  by 
this  Act ;  and  for  their  services  rendered  in  collecting  and 
paying  over  the  same  they  shall  be  allowed  to  retain  five 
per  centum  on  all  such  taxes  paid  over  and  accounted  for ; 
and  it  shall  be  the  duty  of  said  Clerks,  whenever  necessary, 
to  employ  an  attorney  to  aid  them  in  collecting,  by  suits,    ?mi!JSi,^^ 
the  said  collateral  inheritance  tax,  the  fees  of  such  at- 
torneys to  be  taxed  up  by  the  court  as  costs  against  the  de- 
linquent, if  he  shall  be  held  liable,  such  fees  to  be  reason- 
able.    Any  such  suits  are,  on  the  one  side,  to  run  in  the 


when. 


160  Tax  Digest. 

official  name  of  the  Clerk,  and  may  be  reviewed  in  the 
name  of  his  successor  in  office;  but  he  is  not  required  to 
give  any  bonds  for  costs  in  bringing  suits  or  on  appeals; 
and  if  suits  are  decided  against  him,  judgment  shall  be 
given  against  the  State  for  costs,  and  the  State  shall  pay 
the  same,  unless  the  court  should  be  of  the  opinion  that 
the  suit  brought  or  the  appeal  prosecuted  by  the  said 
Clerk  was  malicious  or  frivolous,  in  which  event  the  Court 
shall  tax  the  cost  against  the  Clerk  individually ;  and  when 
the  costs,  expenses,  and  attorney's  fees  cannot  be  collected 
out  of  the  delinquent  when  adjudged  against  him,  or  when 
the  costs  are  adjudged  against  the  State,  the  Comptroller 
is  authorized  and  empowered,  in  settlement  of  accounts  of 
such  Clerk,  to  allow  him  to  retain  such  costs  and  reason- 
able attorney's  fees  incurred  in  the  collection  of  such  taxes. 
The  fact  that  the  Clerk  is  a  party  to  such  suits  shall  not 
render  him  incompetent  to  issue  writs,  subpoenas,  notices, 
etc.,  in  such  suits,  and  for  the  same  he  shall  be  entitled 
to  receive  the  same  fees  now  allowed  by  law  for  such  serv- 
ices, and  also  the  usual  fees  for  making  out  transcripts 
on  appeals. 
Bonds  of  Sec.  17.  Be  it  further  enacted.  That  the  Clerks  of  the 

several  County  Courts  of  the  State  shall,  within  sixty  days 
after  the  passage  of  this  Act,  enter  into  bonds  before  their 
respective  County  Courts,  payable  to  the  State,  with  two 
or  more  sufficient  sureties,  to  be  approved  by  the  said 
courts,  for  the  faithful  performance  of  the  duties  imposed 
by  this  Act,  and  for  the  regular  accounting  and  paying 
over  of  the  amount  to  be  collected  hereunder,  and  said 
bonds,  when  executed  and  approved,  to  be  forwarded  to 
the  Comptroller  and  filed  in  his  office.  Such  bonds  in 
counties  of  thirty  thousand  inhabitants  and  over,  by  the 
Federal  census  of  1890,  shall  be  in  the  penal  sum  of  two 
thousand  five  hundred  dollars;  provided,  however,  that 
when  any  Clerk  of  the  County  Court  is,  after  the  passage 
of  this  Act,  inducted  into  office,  the  bond  now  required  by 


Tax  Digest.  161 

law  to  be  ^ven  by  him  to  account  for  all  revenue  collected 
\by  him  for  the  State  shall  cover  and  be  liable  for  the  taxes 
Ireceived  and  collected  by  him  by  virtue  of  this  Act ;  and  if 
that  bond  be  executed  and  approved,  no  other  or  special 
bond  need  be  ojiven  by  him  to  account  for  revenues  col- 
lected hereunder.  'No  Clerk  holding  office  at  the  date  of 
the  passage  of  this  Act  shall  receive  or  collect  the  taxes 
provided  for  herein  until  he  has  entered  into  the  bond 
provided  for  by  this  section. 

Sec.  18.  Be  it  further  enacted.  That  it  shall  be  the  duty  ^°to  maS'^y- 
of  the  Clerk  of  the  County  Court  to  make  return  and  pay-    Tre^Jner^^^ 
ment  to  the  Treasurer  of  the  State  in  the  usual  method  of    ^^^^  ^^  ^' 
all  collateral  inheritance  taxes  he  shall  have  received  for 
the  previous  quarter,  stating  for  what  estates  paid,  on  the 
first  day  of  April,  July,  October,  and  January,  in  each 
year ;  and  for  all  such  taxes  collected  by  him  and  not  paid 
over  within  one  month  after  quarterly  returns  of  the  same 
are  or  should  be  made  he  shall  pay  interest  by  way  of 

^    -^  .7  ./  Penalty. 

penalty  at  the  rate  oi  twelve  per  centum  per  annum  until 
paid. 

Sec.  19.  Be  it  further  enacted.  That  the  lien  of  the  col-  ^HmUatio""' 
lateral  inheritance  tax  shall  continue  until  the  tax  is  set- 
tled and  satisfied;  provided,  that  the  said  lien  shall  be 
limited  to  the  property  chargeable  therewith ;  and  provided 
further,  that  all  collateral  inheritance  taxes  shall  be  sued 
for  within  five  years  after  they  are  due  and  legally  de- 
mandable;  otherwise  they  shall  be  presumed  to  have  been  within  five 
paid,  and  cease  to  be  a  lien  as  against  any  purchasers  of 
real  estate. 

Sec.  20.  Be  it  further  enacted.  That  in  suits  arising  ^^PfJ^^J^fyT*' 
under  this  Act  which  may  be  carried  to  the  Supreme  Court    rtv^ltlnt 
the  Attorney-General  of  the  State  shall  represent  the  Clerk    stite  in"!^ 
of  the  County  Court  and  the  State  in  that  court. 

Sec.  21.  Be  it  further  enacted.  That  the  bonds  of  all  ^S?S"t??? 
executors  and  administrators  qualifying  after  the  passage  iSSdrTrus^'^ 
of  this  Act,  and  which  are  now  required  to  be  given  by 


162  Tax  Digest. 

law,  shall  be  liable  for  the  faithful  discharge  by  them  of 
all  duties  imposed  upon  them  by  this  Act,  including  the 
faithful  paying  over  by  them  of  all  collateral  inheritance 
taxes  that  may  come  into  their  hands;  and  any  trustee 
whose  duties  are  similar  to  those  of  an  executor,  or  who 
has  the  dividing  or  disposing  of  an  estate  of  a  decedent,  is 
included  in  this  Act  under  the  term  "executor." 

^SnfMis?en^  Sec.  22.  Be  it  further  enacted.  That  in  all  cases  where 
an  estate  is  being  wound  up  or  administered  in  a  Chancery 
Court  it  shall  be  the  duty  of  that  court  to  see  that  the  col- 
lateral inheritance  tax  is  paid  to  the  Clerk  of  the  County 
Court,  if  such  estate  be  liable  for  such  tax,  and  to  see  that 
such  tax  is  paid  or  retained  before  a  legacy  or  share  or  an 
estate  is  paid  or  turned  over  to  the  owner ;  and  if  any  such 
tax  is  received  by  the  Clerk  and  Master,  it  shall  be  ordered 
paid  by  him  to  the  County  Court  Clerk;  and  upon  such 
payment  being  made  by  a  Clerk  and  Master,  he  shall  take 
duplicate  receipts  from  the  County  Court  Clerk,  and  trans- 
mit one  of  them  to  the  Comptroller,  who  shall  countersign 
it  and  return  it^  and  it  shall  only  be  a  good  voucher  to  the 
Clerk  and  Master  upon  its  being  so  countersigned. 

^ppjaiser,  g^c.  23.  Be  it  further  enacted.  That  the  appraiser  pro- 

uon^f""'"'  vi^ied  for  by  this  Act  shall  be  sworn  by  the  County  Court 
Clerk  to  faithfully  and  impartially  perform  his  duty,  and 
to  make  due  returns,  in  writing,  of  his  action  in  the  prem- 
ises, with  a  written  statement  appended,  of  the  length  of 
time  spent  by  him  in  appraising  the  particulai*  property, 
and  the  necessary  expense,  by  items,  incurred  by  him 
traveling  to  and  from  the  property,  if  there  be  such  ex- 
pense ;  and  for  his  services  the  appraiser  shall  receive  two 
dollars  per  day  for  the  time  necessarily  spent  in  such 
service,  and  his  actual  traveling  expenses  in  addition,  to 
be  paid  him  by  said  Clerk  out  of  any  collateral  inheritance 
tax  coming  to  his  hands,  and  for  which  the  Clerk  shall 
receive  credit;  provided,  said  Clerk  shall  have  the  right 
to  audit  any  such  cost  bill  of  an  appraiser,  and  to  reduce 


I 


Tax  Digest.  163 


\     the  amount  of  the  same  if  satisfied  it  is  incorrect,  and  it 
shall  be  his  duty  to  do  so. 

Sec.  24.  Be  it  further  enacted.  That  this  Act  shall  only  Amplication 
apply  to  the  estates  of  persons  dying  after  its  passage,  and 
not  to  the  estate  of  any  person  dying  prior  to  its  passage. 

Sec.  25.  Be  it  further  enacted.  That  Section  6  of  Chap-  ^farSnded, 
ter  25  of  the  Acts  of  the  extraordinary  session  of  1891,  ^^'^^"" 
providing  for  an  inheritance  and  succession  tax  in  certain 
cases,  and  all  other  Acts  in  conflict  with  this  Act,  be,  and 
the  same  are  hereby,  repealed;  and  it  is  provided  thai 
when  any  tax  may  have  been  collected,  but  not  paid  into 
the  State  Treasury  under  said  section  hereby  specially 
repealed,  the  same  shall  be  refunded  to  the  parties  from 
whom  collected,  to  be  used  and  disposed  of  as  if  said  sec- 
tion had  not  been  enacted. 

Sec.  26.  Be  it  further  enacted.  That  the  term  "County  ^^^^^[rSed 
Courts"  used  in  this  Act  shall  be  construed  to  apply  to  the    *""■ 
County  Courts  presided  over  and  held  by  the  Chairman  or 
County  Judge,  and  not  to  the  Quarterly  County  Courts. 

Sec.  27.  Be  it  further  enacted.  That  this  Act  shall  take 
effect  from  and  after  its  passage,  the  public  welfare  requir- 
ing it. 

Approved  April  10,  1893. 


AMENDMENTS  ACT5,  1903 


CHAPTER  561. 

Settate  Bill  'No.  359. 

AN  ACT  to  amend  Chapter  174,  Act  1893.  and  all  subsequent  laws 
so  as  to  exempt  charitable,  scientific,  religious,  literary,  and 
educational  institutions  from  the  operation  of  said  Act,  etc. 

Section  1.  Be  it  enacted  by  the  General  Assembly  of 
the  State  of  Tennessee^  That  all  estates,  real,  personal  and 
mixed  of  every  kind,  whatsoever,  situated  in  this  State, 
passing  from  any  person  who  may  die  seized  or  possessed 
of  such  estates  either  by  will,  deed,  grant,  bargain,  gift  or 
sale  made  in  contemplation  of  death,  or  intended  to  take 
effect  in  possession  or  enjoyment  after  death  of  the  testa- 
tor, grantor  or  bargainor,  to  any  religious,  charitable, 
scientific,  literary  or  educational  institution,  be  and  the 
same  are  hereby  exempted  from  the  collateral  inheritance 
tax  now  imposed  by  Chapter  174  of  Act  1893,  and  all 
subsequent  laws  and  all  bequests  and  devises  to  any  such 
institutions  upon  which  collateral  inheritance  tax  has  not 
yet  been  paid,  are  hereby  released  from  said  tax  and  such 
institutions. 

Sec.  2.  Be  it  further  enacted,  That  all  laws  upon  the 
subject  of  collateral  inheritance  tax  including  the  revenue 
and  assessment  bills  to  be  passed  at  the  present  session  of 
the  Legislature  in  so  far  as  they  conflict  with  this  Act  be 
and  the  same  are  hereby  repealed,  and  this  Act  take  effect 
from  and  after  its  passage,  the  public  welfare  requiring  it. 

Passed  March  28,  1903.  ED.  T.  SEAY, 

Speaker  of  the  Senate, 
L.  D.  TYSON, 
Speaker  of  the  House  of  Representatives. 

Approved  April  2,  1903. 

JAMES  B.  FKAZIER, 
164:  Governor, 


Tax  Digest.  165 

CHAPTEE  341. 
Senate  Bill  'No.  668. 

AN  ACT  to  amend  an  Act  passed  March  28,  1903,  and  approved 
April  2,  1903,  entitled  "An  Act  to  amend  Chapter  174,  Acts 
of  1893,  and  all  subsequent  laws  so  as  to  exempt  charitable, 
scientific,  religious,  literary,  and  educational  institutions  from 
the  operation  of  said  Act,"  etc.,  so  as  to  save  the  State  treas- 
ury harmless  in  the  matter  of  costs. 

Section  1.  Be  it  enacted  hy  the  General  Assembly  of 
the  State  of  Teniiessee,  That  Section  1  of  the  an  Act 
passed  March  28,  1903,  and  approved  April  2,  1903,  en- 
titled "An  Act  to  amend  Chapter  174,  Acts  1893,  and  all 
subsequent  laws,  so  as  to  exempt  charitable,  scientific,  re- 
ligious, literary,  and  educational  institutions  from  the 
operation  of  said  Act,  etc.,"  be  amend  as  follows:  By  add- 
ing to  Section  1  of  said  Act  the  words,  "Provided,  that  in 
all  cases  where  suits  have  been  instituted  for  the  collection 
of  the  collateral  inheritance  tax,  the  institution  or  institu- 
tions relieved  of  said  taxes  by  this  Act  shall  pay  the  costs 
which  would  have  been  a  part  of  the  judgment  of  the  court 
trying  the  case,  if  this  Act  had  not  been  passed,  and  pro- 
vided further,  that  nothing  in  this  Act  shall  be  so  con- 
strued as  to  interfere  with  the  judgments  of  courts  already 
rendered  with  regard  to  cost,  the  purpose  of  this  Act  being 
to  exempt  the  institutions  above  referred  to  from  the  tax 
proper,  and  not  from  the  cost  already  incurred  by  the 
State  in  attempting  to  collect  said  taxes. 
Passed  April  15,  1903. 

ED.  T.  SEAY, 
Speaker  of  the  Senate. 
L.  D.  TYSON, 
SpeaJcer  of  the  House  of  Representatives. 
Approved  April  15,  1003. 

JAMES  B.  EEAZIER, 

Governor. 


^ 


CAJiLISLE  LIFE  TABLE. 


PERSONS   OF   THE    FOLLOWING    AGES   ARE    ESTIMATED    TO    LIVE    THE 
FOLLOWING    ADDITIONAL    YEARS  : 


Present 

Age. 


Additional 
Years. 


10 48.83 

11  48.04 

13  47.37 

13  46.51 

14  45.75 

15 45.00 

16 44.37 

17  43,57 

43. 


18 


.87 


19   43.17 

30 41.46 

31   40.75 

33   40.04 

33 '- 39.31 

34   38.59 

35   37.86 

26 37.14 

27 -_  36.41 

28 35.69 

29 35.00 

30 34.34 

31   33.68 

32   33.03 

33   33.36 

34 31.68 

35 31.00 

36  30.33 

37   29.64 

38 _ 38.96 

39 38.38 

40 27.61 

41  26.97 

42 26.34 

43 -  25.71 

44 35.09 

45   24.46 

46 23.82 

47 --  23.17 

48 22..50 

49 _  21.81 

50 21.11 

51 . 20.39 

53 _--  19.68 

53___ 18.97 

54 18.38 

55  -__'_ 17.58 


Present 
Age. 


Additional 
Years. 


56 16.89 


57 

16.31 

58 

15.55 

59 

14.93 

60 

.__ _..   14.34 

61  

_  13.82 

62  ,. 

13.31 

63 

-  -   -  ..__    12.81 

64  -     

13.30 

65  _ 

11.71> 

66 

11.37 

67  - 

10.75 

68 

10.33 

69 

70 _ 

_   9.70 

9.18 

71 

.   ..  _.     _   8.6.""> 

72 _ 

.  _  _  ._ 8.1() 

73 

7.73 

74  . 

7.33 

75       

7.01 

76 

6.69 

77 

6.40 

78 

6.13 

79  

80  ._  _.  _ 

5.80 

._   _. 5.51 

81  _    --  - 

-  -   -  -    5.21 

82 

.  _   4.93 

83 

4.65 

84  .. 

4.39 

85      

4.13 

86 

....    3.90 

87   _  --  .-_  . 

3.71 

88  - 

3.59 

89  _  _  _  .. 

.   _.   3.47 

90 

__   .-   3.38 

91 

3.26 

93 

__   3.37 

93  

3.48 

94  _____  _ 

3.53 

95 -_ 

3.53 

96      _  -  __. 

_  _  ..   3.46 

97   

3.38 

98 

3.07 

99 

00 

3.77 

3.38 

Explanation. — A  person  33  years  of  age  is  estimated  to  live  32.36 
years  longer,  or  is  estimated  to  live  to  the  age  of  65.36  years. 

This  table  is  to  be  used  by  appraisers  created  by  the  Collateral  In- 
heritance Tax  Law.     (See  Section  12  of  this  law). 


THE  LAW 


FOR 

Assessing  Railroad,  Telegraph,  and  Telephone  Companies, 
Being  Chapter  5,  Aefs  of  1897, 

AND   ENTITLED 

AN  ACT  to  provide  just  and  equitable  laws  for  the  assessment 
and  collection  of  revenue  for  State,  county,  and  municipal 
purposes,  whereby  revenue  is  collected  from  the  assessment 
of  railroad,  telegraph,  and  telephone  properties  in  the  State  of 
Tennessee. 

Section  1.  Be  it  enacted  h'y  the  General  Assembly  of  ^^As^sessSrs. 
the  State  of  Tennessee,  That  the  office  of  State  Tax  As- 
sessors is  hereby  created,  with  the  powers  and  duties  here- 
inafter prescribed    It  shall  be  the  duty  of  the  Governor, 
on  or  before  the  first  Monday  in  May,  1897,  and  biennially        •  .  ^b 
thereafter,  to  appoint  three  freeholders,  being  citizens  of    Governor, 
the  State  of  Tennessee,  neither  of  whom  shall  be  interested 
in,  nor  connected  in  any  manner  with,  the  management  Qualifications, 
of  any  railroad,  telegraph,  or  telephone  company,   and 
shall  commission  them  as  State  Tax  Assessors,  who  shall 

.  f  t        n         Term  for  two 

hold  their  office  for  a  period  of  two  years  from  the  first    years. 

Monday  in  May,  and  until  their  successors  are  appointed 

and  qualified:  provided,  said  appointments  shall  not  be 

made  if  a  railroad  commission  shall  be  created  at  the 

present  session  of  the  General  Assembly  authorizing  and 

requiring  the  appointment  of  three  railroad  commissioners 

(other  than  State  officers),  with  salaries  attached;  and  in  Railroad com- 

^  ^  ^  ■' ^         ^      ^  '  niissioners  to 

that  event  said  railroad  commissioners  shall  ex  officio  con-    ^®  assessors, 
stitute  the  State  Tax  Assessors  of  railroads,  and  shall  be 
authorized  and  required  to  perform  all  acts,  duties,  etc., 
prescribed  by  this  Act,  without  other  salary  or  compensa- 
tion than  that  allowed  under  the  Act  creating  a  railroad 

167 


168  Tax  Digest. 

commission.      Said  assessors  shall,  before  entering  -upon 

Oath  of  office,  j-j^g  discharge  of  their  duties,  respectively  take  and  sub- 
scribe to  an  oath  before  a  judge  of  the  State  of  Tennessee 
(who  shall  certify  the  same  to  the  Secretary  of  State  for 
preservation),  that  they  will  honestly,  faithfully,  and 
without  fear,  favor,  or  partiality,  discharge  all  the  duties 
imposed  upon  them  by  law.     They  shall  be  paid  for  their 

Compensation,  serviccs  the  sum  of  six  dollars  ($6)  per  day  while  engaged 
m  the  discharge  of  their  duties,  together  with  actual  travel- 
ing expenses,  verified  by  affidavits,  all  of  which  shall  be 
paid  by  warrant  issued  by  the  Comptroller ;  provided,  that 
no  expenses  other  than  office  materials  shall  be  charged  or 
paid  during  the  time  said  Assessors  are  engaged  in  the  dis- 

■"^ganS^on"^'  charge  of  their  duties  at  the  Capitol.  On  the  first  Monday 
fn  M^>°^*^'^^  in  May  after  their  appointment  and  qualification  said  As- 
sessors shall  meet  at  the  State  Capitol  and  organize  by 
selecting  one  of  their  number  President,  and  selecting  a 
Secretary,  who  shall  be  paid  for  his  services  the  sum  of 
four  dollars  ($4)  per  day  during  the  time  he  is  engaged 
in  the  discharge  of  the  duties  herein  imposed  upon  him. 

Compensation  Said  Asscssors  shall  not  be  paid  for  more  than  ninety  days' 

days"  ^        services  unless  otherwise  directed  by  the  Governor,  who  is 

authorized  to  direct  said  Assessors  to  continue  in  the  further 

discharge  of  their  duties  for  a  period  not  exceeding  sixty 

days  during  their  term  of  office ;  that  any  two  of  said  As- 

Two  constitute  scssors  shall  be  and  constitute  a  lawful  Board  of  Assessors, 
a  quorum.  ^^^  ^^^  j^  ^^^  perform  all  the  duties  enjoined  upon  them 
by  this  Act,  and  they  may  jointly  and  singly  examine  any 
property  hereinafter  required  to  be  assessed  by  them. 

Railroad,  tele-       Sec.  2.  Be  if  further  enacted.  That  it  shall  be  the  duty 

graoli,  and  /.,  /»  'i  i  ^  i  ii* 

telephone      of  the  owncrs  01   any  railroad,   telegraph,   or  telephone 

compani'-s  '  .  1. 

wfth  com"^-^  property  in  the  State  of  Tennessee  to  file  with  the  Comp- 

be"fore  fi?8t'  trollcr  of  the  State  on  or  before  the  first  day  of  May,  1897, 

day  of  May.    ^^^  biennially  thereafter,  on  or  before  said  date,  the  fol- 

^scheduiT***  lowing  schedules:  The  schedule  required  of  the  owner  of 

shall  contain.  .i  i  .  j    •       .  i       i        •  j* 

any  railroad  property  engaged  m  the  business  oi  commoi 


Tax  Digest.  169 

carriers  shall  contain  a  statement  of  all  its  property — real, 
personal,  and  mixed — owned  or  leased  by  such  company, 
setting  forth  therein  the  length  in  miles  of  its  entire  road- 
bed, switches,  and  side  tracks;  showing  the  number  of 
miles  lying  in  this  State,  in  each  county  of  this  State,  and 
each  incorporated  town  in  this  State,  and  the  value  of  the 
whole;  the  amount  of  the  capital  stock,  bonded  debt,  the 
gross  annual  receipt  of  the  preceding  fiscal  year ;  the  num- 
ber of  cars,  their  classes  and  value ;  the  number  of  engines 
and  their  value ;  the  location,  description,  and  value  of  all 
depot  buildings,  warehouses,  and  other  real  estate,  where 
located;  and  all  real,  personal,  and  mixed  property  be- 
longing to  the  company  not  before  enumerated,  together 
with  its  value.  The  schedule  required  of  the  owners  of  ^gAph  and 
telegraph  and  telephone  properties  shall  contain  a  com-  sch^^duies 
plete  statement  of  the  number  of  miles  of  lines  of  wires  of  taiu. 
its  entire  property,  and  showing  how  many  miles  thereof 
are  in  this  State  and  in  each  incorporated  town  and  county, 
together  with  the  value  of  the  whole ;  the  total  number  of 
instruments  in  use  in  this  State,  and  their  value ;  the  num- 
ber of  batteries,  and  their  value ;  the  captial  stock ;  the 
gross  receipts  from  the  business  in  this  State  during  the 
preceding  fiscal  year;  and  the  location,  value,  and  descrip- 
tion of  all  other  property — real,  personal,  and  mixed — in 
this  State. 

Sec.  3.  Be  it  further  enacted.  That  said  schedules  shall  '^8ha°irbl"ilri- 
be  verified  by  the  affidavit  of  the  ovnier  or  receiver  of  any    affidavit. 
such  property;  and  if  owned  by  a  corporation  or  joint  stock 
company,  the  President  or  Secretary  shall  make  such  afil- 
davit ;  and  said  schedule  shall  be  filed  with  the  Comptroller  failure  to 
of  the  State  within  the  time  above  prescribed,  and  the    SchKfuieSJf- 
owner  of  any  such  property  refusing  or  failing  to  file  said    waive/of 
schedules  shall  be  deemed  to  have  waived  the  mode  and    heard  as  to 

.     ,  asbessments. 

manner  of  ascertaining  the  value  of  such  property,  and 
shall  not  be  permitted  to  be  heard  in  opposition  to  the 
valuation  fixed  upon  such  property  by  said  State  Tax  As- 


170  Tax  Digest. 

Aiso^^^i^.ooo       sessors,  and  shall,  in  addition,  be  liable  to  a  penalty  of 
$1,000;  and  it  shall  be  the  duty  of  the  Attorney-General 
^nly-Geuemf;  ^'^  the  State  to  sue  for  and  collect  the  same  before  any 
court  of  competent  jurisdiction  in  the  same  manner  as  any 
other  debt,  penalty,  or  forfeiture  is  now  collected  by  law. 
^SYdinver       Sec.  4.  Be  it  further  enacted.  That  said  State  Tax  As- 
assessors.      sessors  shall  receive  from  the  Comptroller  the  schedules 
filed  immediately  upon  their  organization,  and  it  is  hereby 
made  the  duty  of  the  Comptroller  to  deliver  the  same  to 
said  State  Tax  Assessors,  and  they  shall  immediately  pro 
ceed  to  ascertain  the  value  of  said  property  for  taxation. 
"^vaiuTnliuof      ^EC.  5.  Be  it  further  enacted.  That  said  State  Tax  As- 
e?ty^shan^'  scssors,  in  arriving  at  the  valuation  of  said  property,  shall 
taistookrc^or- have  in  view  and  look  to  the  capital  stock,  the  corporate 
erty^,  fran°^^    property,  frauchiscs  of  each  company,  and  the  gross  re- 
gross  re-       ceipts,  and  the  market  value  of  the  shares  of  stock  and 

ceipts. 

bonded  debt;  and  to  ascertain  these  facts  they  are  hereby 
Can  summon    invcstcd  with  the  power  to  summon  before  them  any  person 

witnesses, 

ad?n""ster  or  persons  and  call  for  any  books,  administer  oaths,  and 
examine  any  such  person  or  books  touching  any  matters 
deemed  necessary  to  enable  them  to  arrive  at  the  correct 
value  of  such  property ;  and  they  may  issue  summons  to 
any  county  in  the  State  to  be  executed  by  the  Sheriff  of 
such  county.     Any  person  so  called  on  to  testify  shall  be 

Falsely  swear-         ^  .  '. 

ing  is  perjury,  guilty  of  pcrjury  if  he  shall  testify  falsely,  and  any  per- 
Punishment     SOU  failing  to  attend  when  summoned  shall  be  guilty  of  a 

and  fine.       misdemeanor,  punishable  by  a  fine  of  $100  and  thirty 
days  in  jail. 
What  road  oi        Sec.  6.  Be  it  further  enacted,  That  the  road  of  any  rail- 

railroadcom-  i  n  •  i  i  '•     i 

panifcs  shall    road   property   shall    include    all   said   tracks,    switches, 

What  line  of    bridges,  trcstles,  ties,  rails,  and  superstructures  of  every 

tlieihine*''^  kind ;  that  the  line  of  any  telegraph  and  telephone  com- 

shairrncfude.  pauy  shall  include  all  wires,  poles,  instruments,  and  rights 

of  way. 

Distributable        Sec.  7.  Bc  it  further  enacted.  That  the  roadbed,  rolling 

property  ^g- 

fined.  stock,  franchises,  choses  in  action,  and  personal  property 


« 


Tax  Digest.  171 

of  a  railroad  property  having  no  actual  situs  shall  be 
known  as  distributable  property,  and  shall  be  valued  sep- 
arately from  the  other  property;  and  after  ascertaining 
the  total  value  of  such  distributable  property  wherever 
situated  and  after  having  deducted  from  this  value  $1,000,  tion. 
said  Assessors  shall  divide  the  remainder  by  the  number 
of  miles  of  the  entire  length  of  the  road,  and  the  result  j^j^^^j^g^^gg. 
shall  be  the  value  per  mile  of  such  distributable  property  "'"• 
for  the  purpose  of  taxation ;  and  the  value  per  mile  of  such 
distributable  property  shall  be  multiplied  by  the  number 
of  miles  in  this  State,  and  the  product  thereof  shall  be  the 
sum  to  be  assessed  against  such  property  for  State  pur- 
poses ;  and  the  value  per  mile  so  ascertained  shall  be  multi- 
plied by  the  number  of  miles  in  each  county  or  incorpo- 
rated city,  and  the  product  shall  be  the  amount  to  be  as- 
sessed upon  such  property  by  said  counties  and  incorpo- 
rated towns,  respectively. 

Sec.  8.  Be  it  further  enacted.  That  the  depot  buildings  ^p^plrfy 
and  other  property — real,  personal,  and  mixed — shaving  an 
actual  situs  shall  be  known  as  the  localized  property  of 
such  railroad,  and  shall  be  valued  separately,  accordingly 
as  the  same  ma^t'  be  located  in  any  of  the  counties  or  in- 
corporated tOT^Tis  in  this  State. 

Sec.  9,  Be  it  further  enacted^  That  it  shall  be  the  duty  1keep*minutes 
of  the  Secretary  of  said  Assessors  to  transcribe  into  a  well-    papers,  etc. 
bound  book  the  entire  proceedings  of  said  Assessors,  to  be 
approved  and  signed  by  them  each  day.     The  Secretary 
shall  carefully  preserve  and  file  away  all  reports,  docu- 
ments, and  proof  taken  and  used  by  said  Assessors. 

Sec.   10.    Be   It  further  enacted.  That  said  Assessors    require  addi- 
shall,  in  addition  to  the  schedules  hereinbefore  required,    and 'must 

^  _  caus<'  same 

take  such  additional  proof  and  require  such  additional  in-    1°  ^® 5^;^?,^°®** 
formation  of  the  value  of  any  property  to  be  assessed  by 
them  as  may  be  deemed  proper;  but  such  additional  evi- 
dence shall  be  reduced  to   writing   and   an  opportunity 
afforded,  if  desired,  to  the  owner  of  any  property  to  submit 


to  writing. 


172  Tax  Digest. 


I 


Corporations    additional  evidence  or  counter  evidence  to  that  required 

can  submit  ' 

deSce?'^  **^^"  ^.y  ^^^^  Assessors,  and  the  records  of  the  Assessors  shall 

at  all  times  be  open  to  inspection  to  the  owner  or  owners 

of  any  property  assessable  under  the  provisions  of  this  Act. 

'^Stfstbp^com-      Sec.  11.  Be  it  further  enacted,  That  said  assessments 

Mouday  in*^^  shall  be  Completed  on  or  before  the  first  Monday  in  Aug- 

"^"^ "        ust,  and  within  ten  days  from  the  first  Monday  in  August 

Corporations 

car.  file excpp- the  owner  of  any  property  assessed  may  appear  and  nle 

tions  within  /     i        i         ./  ./        i  r- 

flrst*^Monai*v '^  ^^^^P*^^^^  ^^  ^^^^  asscssmcuts,  together  with  such  evi- 
in  August,  dence  as  they  may  desire  to  submit  as  to  the  value  of  the 
Assessors  shall  property  asscsscd ;  and  at  the  expiration  of  said  ten  days 
ex"ce'ptk)'ns^  Said  Asscssors  shall  reassemble  and  examine  such  addi- 
vaiuatinns  tioual  cvidencG  and  exceptions  as  may  have  been  filed,  and 
change  the  valuation  accordingly.     On  or  before  the  first 

By  first  Mon-  "  ^  ^  •' 

temberl^u'    ^^^^^.7  ^^  September  said  State  Tax  Assessors  shall  file 
beffi  with  ^^*^  *^^  Comptroller  the  assessments  made  by  them,  to- 
Comptroiier.  gather  with  all  other  records  of  every  kind  and  character. 
^^^^^!  ..  Sec   12.   Be  it  further  enacted.  That  the  Governor, 

Equalization.  '  ' 

Treasurer,  and  Secretary  of  State  are  hereby  constituted 
a  Board  of  Equalization,  of  which  the  Governor  shall  be 
chairman,  and  the  Secretary  of  State,  secretary ;  and  with- 
in three  days  after  the  Comptroller  shall  have  received 
must  deliver  the  asscssmeuts  and  records  from  said  State  Tax  Assessors 

all  papers  to  .       -r»         3 

Equalizers,    j^e  shall  deliver  the  same  to  the  Governor,  and  said  Board 
of  Equalization  shall  proceed  to  examine  said  assessments 
so  made  by  the  Assessors,  and  they  are  hereby  authorized 
Can  increase  or  to  iucrcasc  or  diminish  the  valuation  placed  upon  any 
assessments,  property  valued  by  said  Assessors,  and  are  further  author- 
ized to  require  of  said  Assessors  any  additional  evidence 
Can  demand  of  ^^^^^^^^  ^^-^  ^^®  ^^  morc  of  the  properties  assessed,  and 
ditioiiaTev^-"  shall  cousidcr  such  additional  evidence  so  furnished  by 
dence.  g^|^  Asscssors  in  fixing  the  correct  value  of  any  property 

so  assessed ;  and  said  assessments  shall  not  be  deemed  corn- 
Assessments     plete  until  corrected  and  approved  by  said  Board  of  Equal- 
must  b-ap-     r       .  1     1       /-(  .     1         1  1       .       1  n 

proved  by      izatiou,  and  the  Governor  is  hereby  authorized  to  call  to- 

Equalizers.  ' 

gether  said  Assessors  at  any  time  to  perform  the  duties  im- 
posed upon  them. 


Tax  Digest.  178 

Sec.  13.  Be  it  further  enacted.  That  on  or  before  theBy^^r*^  _^ 
third  Monday  in  October  said  Board  of  Equalization  shall    E^u^a^fLrs 
certify  to  the  Comptroller  the  valuation  fixed  by  it  upon    SseLmenSo 
each  property  assessed  under  this  Act,  and  the  action  of      °™p"°  ®'- 
the  Board  of  Equalization  in  fixing  the  valuation  of  such 
property  shall  be  conclusive  and  final,  and  the  valuation 
so  fixed  shall  be  assessed  against  said  property  and  the 
taxes  due  thereunder  be  paid. 

Sec.   14.  Be  it  further  enacted.  That  as  soon  as  the^ruSmedi- 
Comptroller  shall  have  received  said  valuation  from  the    tahfamou'nt 

T->ic-nT«iin  '         1  f     of  taxes  due 

Uoard  oi   Equalization  he  shall  ascertain  the  amount  of    state,  and 

certify  the 

taxes  due  the  State  from  the  owner  of  each  property  as-  f^^^^  ^°  •'* 
sessed,  and  notify  the  owner  of  same  by  letter  or  other-  ooun^gg** 
wise;  and  he  shall  certify  to  the  County  Court  Clerk  of 
each  county  in  which  any  of  such  property  lies  the  amount 
to  be  taxed  in  said  counties,  respectively,  for  county  pur- 
poses, and  likewise  to  the  Mayor  of  any  incorporated  town 
the  amount  to  be  taxed  by  such  town. 

Sec.  15.  Be  it  further  enacted.  That  the  taxes  so  as- ®*J*^'^°y^^^*"es 
sessed  in  behalf  of  the  State,  counties,  and  cities  shall  be    frSmJanuJry 
a  first  lien  upon  the  property  from  the  10th  of  eTanuary  of    l^d'e^ihT-* 
the  year  for  which  the  taxes  are  assessed,  and  they  shall    Sther  taxes, 
be  due  and  delinquent  as  all  other  ad  valorem  taxes. 

Sec.  16.  Be  it  further  enacted.  That  the  taxes  so  as- ^°jjyg*^'°JJ®'  ^ 
sessed  on  behalf  of  the  State  shall  be  collected  by  the    state  tax. 
Comptroller  and  paid  into  the  State  Treasury  as  soon  as 
received  by  them ;  and  if  the  same  shall  become  delinquent, 
he  shall  issue  distress  warrants  aerainst  the  owner  of  any  comptroller 

,  _,-        .-^    .        ,        _,  ,  -,  .       must  issue 

such  property  to  any  Sheriff  in  the  State,  whose  duty  il  distress  war- 
shall  be  to  collect  the  same  and  make  a  return  thereof  delinquents, 
within  thirty  days;  and  if  the  taxes  shall  not  be  collected 
by  the  Sheriff,  it  shall  be  the  duty  of  the  Comptroller  to 
advertise  said  property  for  a  period  of  thirty  days  by 
weekly  publications  in  a  newspaper  published  in  the  city 
of  Nashville,  Tenn.,  and,  at  the  expiration  of  such  time, 
sell  at  the  courthouse  door  said  property  for  cash,  free 


174  Tax  Digest. 

from  the  equity  of  redemption,  and  execute  to  the  pur- 
chaser a  deed  or  deeds  to  the  property  so  sold,  and,  after 
reserving  the  expenses  of  such  sale  and  the  taxes,  together 
with  six  per  cent  interest  from  the  time  the  same  became 
delinquent,  hold  the  remainder  subject  to  the  order  of  the 
owner  of  such  property  so  sold. 

^eountyuxes  Sec.  17.  Be  it  further  enacted.  That  the  taxes  due  to 
any  county  or  city  shall  be  collected  as  any  other  county  or 
city  taxes  may  be  collected  by  law  and  at  the  rate  fixed  by 
such  county  or  city. 

^as°sessmeHts.  ^^^*  •^^*  ^^  ^'^  further  enacted.  That  said  assessments 
shall  be  made  biennially,  beginning  with  the  year  1897. 

'^U^iegiaph  ""^  Sec.  19.  Be  it  further  enacted.  That  the  State  Tax  As- 
on^^ass^es^sed  sessors  shall  not  assess  any  other  telephone  and  telegraph 
sessors  with  property  except  the  lines  of  wire,  poles,  instruments,  bat- 
etc.  '  teries,  etc. ;  but  real  estate  and  personal  property  having 

^*iirs^oSaity     an  actual  situs  shall  be  assessed  by  regular  county  and  city 

assessed  by       . 

county  and      ASSCSSOrS. 

city  assessors  m  <.  •  • 

Sec.  20.  Be  it  further  enacted.  That  if  at  any  time  it 
shall  appear  to  the  satisfaction  of  the  Governor  of  Ten- 
nessee that  any  railroad,  telegraph,  or  telephone  company 
is  inadequately  assessed,  or  that  its  property  has  been 
omitted  from  taxation,  or  any  new  line  has  been  con- 

(Jovernor  noti-  i     .       i     ni  i      -i  .      i  '    i  ^        i     n  i  ^ 

fies  assessors  structcd,  it  shall  be  his  duty,  and  he  shall  have  the  power, 

to  make  back  '  •' ^  x-  / 

assessments,  to  conveuc  the  Said  Board  of  Assessors  to  make  the  proper 
assessment,  and  they  shall  have  the  power  to  do  so,  and 
their  assessment  shall  go  to  the  Board  of  Equalizers  as 
upon  appeal  upon  the  record  as  is  provided  in  cases  of 
Manner  of  back  asscssmcut  in  tho  first  instance.    The  Board  of  Equalizers 
shall  examine  and  act  upon  such  record  as  soon  as  prac- 
ticable, and  certify  their  final  action  to  the  Comptroller, 
the  correction  of  the  taxes  so  assessed  to  be  then  proceeded 
^^shaiS back  with  according  to  the  regular  course;   and  neither  the 
?old?te?e-'    Comptroller  of  the  Treasury  nor  any  other  officer  than 
telephone      said  Board  of  Assessors  shall  have  the  power  or  authority 

companies. 


"^  Tax  Digest.  175 

to  back  assess  or  assess  any  railroad,  telephone,  or  tele- 
o^raph  company. 

Sec.  21.  Be  it  further  enacted.  That  all  laws  and  parts  ^fliSluTs" 
of  laws  in  conflict  with  the  provisions  of  this  Act  be,  and    ^^^^^'^ 
the  same  are  hereby,  repealed,  and  that  this  Act  take  effect 
from  and  after  its  passage,  the  public  welfare  requiring  it. 
Passed  April  5,  189Y. 

(Signed)  JOHN  THOMPSOIST, 

Speaker  of  the  Senate. 
(Signed)     MOEGAIST  C.  PITZPATRICK, 

Speaker  of  the  House  of  Representatives.     . 
Approved  April  30,  189Y. 

(Signed)  KOBEET  L.  TAYLOE, 

Governor. 


LAW 


Kequiring  Clerk  and  Master,  in  Reference  fo  Taxes,  to 

Provide  Tax  Collectors  With  Certain  Data, 

Being  Chapter  9,  Acts  of  1897, 


AND   ENTITLED 


AN  ACT  to  amend  Chapter  68  of  the  Acts  of  the  Thirty-seventh 
General  Assembly,  passed  on  December  9,  1871,  entitled  "An 
Act  to  provide  for  the  collection  of  all  taxes  that  are  a  lien 
upon  real  estate  sold  under  a  decree  of  any  court  in  this  State." 

Section"  1.  Be  it  enacted  by  the  General  Asse7nhly  of 
the' State  of  Tennessee,  That  in  ascertaining  the  taxes  due 
under  a  reference  as  required  by  said  Act,  the  Clerk  or 
Clerk  and  Master  shall  issue  to  each  of  the  officials  charged 
with  the  collection  of  any  taxes  that  might  or  could  be  a 
lien  on  said  property  a  statement  giving  the  style  and 
number  of  the  cause,  a  description  of  the  property  sold, 
and  the  name  of  the  party  or  parties  out  of  whom  the  title 
is  or  is  to  be  divested;  whereupon  each  of  said  officials 
shall  certify  to  said  Clerk  or  Clerk  and  Master  an  itemized 
statement  of  the  taxes,  interest,  penalties,  and  costs  that 
are  at  that  date  a  lien  upon  said  land  in  his  hands  for 
collection,  from  which  statement  the  Clerk  or  Clerk  and 
Master  shall  report  to  the  court  the  amount  of  taxes,  inter- 
est, penalties,  and  cost  that  is  a  lien  on  said  land. 

Sec.  2.  Be  it  further  enacted.  That  the  only  fees  for 
making  a  tax  report  under  the  provisions  of  this  Act  shall 
be  one  dollar  and  fifty  cents  ($1.50)  to  the  Clerk  or  Clerk 
and  Master  for  issuing  said  statement,  filing  the  certifi- 
cate of  said  officials,  making  the  Clerk's  or  Clerk  and 
Master's  report,  and  filing  the  same. 
176 


Tax  Digest.  177 

Sec.  3.  Be  it  further  enacted.  That  this  Act  take  effect 
from  and  after  its  passage,  the  public  welfare  requiring  it. 
Passed  February  11,  1897. 

(SigTied)    MORGAN  C.  FITZPATRICK, 

Speaker  of  the  House  of  Representatives. 
(Signed)  JOHN  THOMPSON, 

Speaker  of  the  Senate. 
Approved  February  12,  1897. 

(Signed)      '  ROBERT  L.  TAYLOR, 

Governor. 


AN  ACT 

Enlarging  Povers  and  Duties  of  District  Attorneys  General 


CHAPTER  271. 

Senate  Bill  ISTo.  453. 

AN  ACT  to  define  and  enlarge  the  pov/ers  and  duties  of  the  Dis- 
trict Attorney  General  of  the  State. 

Section  1.  Be  it  enacted  hy  the  General  Assembly  of 
the  State  of  Tennessee,  That  all  criminal  cases  removed 
from  a  State  court  to  any  inferior  Federal  court  shall  be 
prosecuted  in  the  Federal  court  by  the  District  Attorney 
of  the  State  court  from  which  the  particular  case  was  re- 
moved. 

Sec.  2.  Be  it  further  enacted,  That  it  shall  be  the  duty 
of  the  District  Attorneys  to  co-operate  and  assist,  upon 
the  request  or  direction  of  the  Attorney-General  for  the 
State,  in  the  bringing,  prosecution,  defense,  preparation, 
and  trial  of  all  cases  in  the  Circuit  and  Chancery  Courts 
in  which  the  Attorney-General  of  the  State  is  now  or  may 
hereafter  be  required  to  appear  for  the  protection  of  the 
State  or  the  public  interest. 

Sec.  3.  Be  it  further  enacted.  That  this  Act  take  effect 
from  and  after  its  passage,  the  public  welfare  requiring  it. 

Passed  April  22,  1899. 

SEID  WADDELL, 
Speaker  of  the  Senate, 
JOSEPH  W.  BYEl^S, 
Speaker  of  the  House  of  Representatives. 

Approved  April  22,  1899. 

be:n'to]^  McMILlie", 

Governor. 
178 


POPULATION, 


ACCOKDING   TO   THE    FEDERAL   CENSUS   OF    1900,  OF   THE   COUNTIES,    CITIES, 

TAXING   DISTRICTS.  AND    TOWNS   OF   ONE   THOUSAND 

INHABITANTS    OR    OVER. 


Anderson 17,(534 

Clinton,  1,111. 

Bedford 23,845 

Shelbyville,  2,236. 

lienton 11,888 

Bledsoe 6,626 

Blount 10.206 

Maryville,  1,686. 

Bradley  ._: . 15,750 

Cleveland,  3,858. 

Campbell 17,317 

.Jellico,  1,283. 

Cannon 12,121 

Carroll  .__ 24,250 

McKenzie,  1,266;  Huntingdop,  1,332. 

Carter 16,688 

Cheatham 10,112 

Chester 9,806 

Henderson,  1"323. 

Claiborne 20,696 

Clay 8,421 

Cocke 19,153 

Newport,  1,630. 

Coffee 15,574 

TiiUahoma,  2,684. 

Crockett 15,867 

Cumberland 8,311 

Davidson -__ 122,815 

Nashville,  80,865. 

Decatur 10,439 

Decaturvilie,  1,463. 

DeKalb 16,460 

Dyer 23,776 

Dyersburg,  3,647;  Newbern,  1,433. 

Dickson 18,635 

Dickson,  1,363. 

Fayette 29,701 

Fentress 6,106 

Franklin 20,392 

Winchester,  1,338. 

I 


Gibson 30,408 

Humboldt,  2,866;  Trenton,  2,328; 
Milan,  1,682;  Dyer,  1,204. 

Giles 33,035 

Pulaski,  2,838. 

Grainger 15,512 

Greene 30,506 

Greeueville,  1,817. 

Grundy 7,802 

Hamblen 12,728 

Morristown,  2,973. 

Hamilton 61,695 

Chattanooga,  30,154. 

Hancock 11,147 

Hardeman 22,976 

Bolivar,  1,03.5. 

Hardin 10,246 

Hawkins 24,267 

Rogersville,  1,386. 

Haywood 25,189 

Brownsville,  2,644. 

Henderson 18,117 

Lexington,  1,332. 

Henry 24,208 

Paris,  2,018. 

Hickman 16, 367 

Houston.-.. 6,476 

Erin,  2,020. 

Humphreys  ___ 13,398 

Jackson . 15,039 

James 5,407 

Jefferson -..  18,.590 

Johnson 10,589 

Knox 74,302 

Knoxville,  32,637, 

Lake 7,368 

Lauderdale 21,971 

Ripley  1,640. 

Lawrence 15,402 

Lewis 4,455 

179 


180 


Tax  Digest. 


Lincoln 26,304 

Fayetteville,  2,708. 

Loudon  _ 10,838 

McMinn _ 19,163 

Athens,  1,849. 

McNairy 17,760 

Macon 12,881 

Madison 36,333 

Jackson,  14,511. 

Marion .-.  17,281 

South  Pittsburg,  1,789. 

Marshall 18,763 

Lewisburg,  1,421. 

Maury 42,703 

Columbia,  6,052;  Mt.  Pleasant,  2,007. 

Meigs 7,491 

Monroe 18,585 

Sweetwater,  1,716. 

Montgomery 36,017 

Clarksville,  9,431. 

Moore 5,706 

Morgan  _ 9,587 

Obion 28,286 

Union  City,  3,407;  Obion,  1,034. 

Overton 13,353 

Perry 8,800 

Pickett 5,366 

Polk 11,357 

Putnam 16,890 

Rhea 14,318 

Dayton,  2,004. 

Roane 22,738 

Rockwood,  2,899;  Harriman,  3,442. 


Robertson 25,029 

Springfield,  1,732. 

Rutherford 33,543 

Murfreesboro,  3,999. 

Scott 11,077 

Sequatchie 3,326 

Sevier 22,021 

Shelby 153,557 

Memphis,  102,320. 

Smith ^__  19,026 

Stewart..- _ 15,224 

Sullivan. 24,935 

Bristol,  5,271. 

Sumner. 26,072 

Gallatin,  2,409. 

Tipton 29,273 

Covington,  2,787. 

Trousdale 6,004 

Unicoi 5,851 

Union. 12,894 

Van  Buren 3.126 

Warren 16,410 

McMinnville,  1,980. 

Washington 22,604 

Johnson  City,  4,645. 

Wayne 12,936 

Weakley 32,546 

Martin,  1,730. 

White .' 14,157 

Williamson 26,429 

Franklin,  2,180. 

Wilson 27,078 

Lebanon,  1,956. 


Whenever  a  privilege  applies  to  all  cities,  taxing  districts,  and  towns, 
with  no  minimum  limit  as  to  the  number  of  inhabitants,  the  tax  applies 
even  if  the  city,  taxing  district,  or  town  is  not  incorporated. 


VARIOUS  ACT5 

Fixing  Fees  and  Taxes  CoUeeted  by  Secretary  of  State 


CHAPTER  2  (Acts  of  1899). 
Seistate  Bi-ll  1^0.  6. 

AN  ACT  to  be  entitled  "An  Act  to  fix  the  fees  to  be  charged  in 
the  office  of  Secretary  of  State." 

Sectiois'  1.  Be  it  enacted  hy  the  General  Assembly  of 
Ike  State  of  Tennessee,  That  from  and  after  the  passage 
oi  this  Act  the  following  fees  shall  be  charged  in  the  office 
of  the  Secretary  of  State — to  wit: 

For  commission  of  each  notary  public $  3  00 

For  commission  of  each  Commissioner  of  Deeds.      10  00 
For  commission  of  each  appointee  of  the  Gov- 
ernor          5  00 

For  each  requisition 5  00 

For  each  warrant  on  requisition 3  00 

For  granting  and  recording  each  domestic  charter 

of  incorporation  having  a  capital  stock 10  00 

For  each  certified  copy  of  a  domestic  charter  of 

incorporation  .  .-. 10  00 

For  each  certified  copy  of  a  foreign  charter  of  in- 
corporation        20  00 

For  each  abstract  of  charter  of  a  foreign  charter 

of  incorporation 20  00 

For  filing  each  charter  of  a  foreign  corporation .  .      20  00 
For  attaching  the  Great  Seal  to  any  document 

(except  those  herein  named,  and  pardons)  ....  2  00 
For  filing  articles  of  consolidation  of  corporations 

(in  addition  to  tax)   25  00 

181 


182  Tax  Digest. 

For  filing  other  articles  of  agreement  between  cor- 
porations          25  O'i 

For  each  charter  or  certificate  of  a  mnnicipal  cor-. 

poration 50  00 

Sec.  2.  Be  it  further  enacted.  That  on  every  charter  of 
-incorporation  granted  for  the  general  welfare  of  society, 
and  not  for  individual  profit,  except  charters  granted  for 
purely  religious  or  educational  purposes,  there  shall  be 
charged  in  said  office  a  fee  of  twenty-five  dollars  ($25). 

Sec.  3.  Be  it  further  enacted,  That  this  Act  shall  not 
apply  to  commissions  of  justices  of  the  peace,  judges,  or 
chancellors,  nor  to  the  commissions,  certificates  of  elec- 
tion or  appointment  of  any  other  constitutional  officer,  nor 
to  the  commissions  or  certificates  of  appointment  of  any 
officer  who  shall  serve  without  compensation. 

Sec.  4.  Be  it  further  enacted.  That  this  Act  shall  not  be 
construed  as  repealing  any  charge  made  in  said  office 
under  existing  laws  for  any  service  not  specified  herein. 

Sec.  5.  Be  it  further  enacted,  That  this  Act  shall  not  be 
construed  as  amending  or  repealing  any  existing  law  under 
which  the  fees  paid  in  the  office  of  the  Secretary  of  State 
become  revenue. 

Sec.  6.  Be  it  further  enacted.  That  this  Act  take  effect 
from  and  after  its  passage,  the  public  welfare  requiring  it. 

Passed  January  20,  1899. 

SEID  WADDELL, 
8peaher  of  the  Senate. 

JOSEPH  W.  BYRN^S, 

Speaker  of  the  House  of  Representatives. 
Approved  February  25,  1899. 

BE^^TOK  McMILLm, 

Governor. 
A  true  copy: 

WILLIAM  S.  MORGAlSr, 
Secretary  of  State. 


Tax  Digest.  183 

CHAPTEK  431   (Acts  of  1899). 
Se]jtate  Bill  No.  422. 

AN  ACT  to  impose  taxes  upon  corporations,  associations,  and 
joint  stock  companies  chartered  or  incorporated  under  the 
laws  of  any  other  State  or  country  for  the  privilege  of  coming 
into  this  State  for  the  purpose  of  doing  business  here,  and  to 
provide  for  the  collection  of  the  same  and  the  payment  thereof 
into  the  State  Treasury. 

Sectio^n'  1.  Be  it  enacted  by  the  General  Assembly  of 
the  State  of  Tennessee,  That  the  coming  into  this  State  of 
any  corporation^  association,  or  joint  stock  company  char- 
tered or  incorporated  nnder  the  laws  of  any  other  State 
or  conntry  for  the  purpose  of  doing  business  here  is  hereby 
declared  and  made  a  privilege. 

Sec.  2.  Be  it  further  enacted.  That  every  corporation, 
association,  or  joint  stock  company  chartered  or  incorpo- 
rated nnder  the  laws  of  any  other  State  or  conntry,  and 
having  a  capital  stock,  shall  pay  into  the  office  of  the 
Secretary  of  State,  for  the  use  of  the  State,  upon  filing  a 
copy  of  its  charter  as  required  by  Chapter  31  of  the  Acts 
of  1877,  and  Chapter  122  of  the  Acts  of  1891,  a  tax  of 
one  hundred  dollars  for  the  privilege  of  coming  into  this 
State  for  the  purpose  of  doing  business  here;  provided, 
that  insurance  companies  shall  be  credited  by  the  amount 
of  fees  paid  to  the  insurance  commissioner  upon  entering 
the  State  to  do  business. 

Sec.  3.  Be  it  further  enacted.  That  it  shall  be  the  duty 
of  the  Secretary  of  State  to  report  and  pay  to  the  State 
Treasurer,  quarterly,  all  taxes  collected  under  this  Act. 

Sec  4.  Be  it  further  enacted.  That  this  Act  take  effect 
from  and  after  its  passage,  the  public  welfare  requiring  it. 

Passed  April  18,  1899. 

Approved  April  24,  1899,  at  6:35  p.m. 


184  Tax  Digest. 


AMENDING  TAX  ON  FOREIGN 
CORPORATIONS 


CHAPTER  239. 
Senate  Bill  'Ro.  535. 

AN  ACT  to  amend  "An  Act  to  impose  taxes  upon  corporations, 
associations,  and  joint  stock  companies  chartered  or  incor- 
porated under  the  laws  of  any  other  State  or  county  for  the 
privilege  of  coming  into  this  State  for  the  purpose  of  doing 
business  here,  and  to  provide  for  the  collection  of  the  same 
and  the  payment  thereof  into  the  State  Treasury,"  said  Act 
being  Chapter  431  of  the  Acts  of  1899." 

Sectioi^  1.  Be  it  enacted  by  the  General  Assembly  of 
the  Slate  of  Tennessee,  That  the  coming  into  this  State  of 
any  corporation,  association  or  joint  stock  company  char- 
tered or  incorporated  under  the  laws  of  any  other  State  or 
country,  for  the  purpose  of  doing  business  here,  is  hereby 
declared  and  made  a  privilege. 

Sec,  2.  Be  it  further  enacted.  That  this  section  is  amend- 
ed to  read  as  follows:  That  every  corporation,  associa- 
tion or  joint  stock  company  chartered  or  incorporated  un- 
der the  laws  of  any  State  or  country,  and  having  a  capital 
stock,  shall  pay  into  the  office  of  the  Secretary  of  State  for 
use  of  the  State,  upon  filing  a  copy  of  its  charter  as  re- 
quired by  Chapter  31  of  the  Acts  of  1877  and  Chapter  122 
of  the  Acts  of  1891,  a  tax  upon  its  capital  stock  as  follows, 
to  wit : 

Companies  of  $100,000  and  less,  $50. 

Companies  over  $100,000  and  not  more  than  $250,000, 
$100. 

Companies  over  $250,000  and  not  more  than  $500,000, 
$150. 


Tax  Digest.  185 

Companies  over  $500,000  and  not  more  than  $1,000,' 
000,  $200. 

Companies  over  $1,000,000  and  upward,  $250;  pro^ 
vided,  that  any  company  chartered  under  the  laws  of  an- 
other State  desires  to  locate  its  principal  office  and  do  all 
of  its  business  in  and  from  Tennessee  and  have  all  or  its 
main  property  holdings  in  Tennessee,  it  shall  then  pay  a 
privilege  tax  of  one-tenth  of  one  per  centum  on  the  au- 
thorized capital  stock  just  as  domestic  corporations  are 
now  required  to  do;  and  provided,  also,  that  insurance 
companies  shall  be  credited  by  the  amount  of  fees  paid  to 
the  Insurance  Commissioner  upon  entering  the  State  to  do 
business. 

Sec.  3.  Be  it  further  enacted y  That  it  shall  be  the  duty 
of  the  Secretary  of  State  to  report  and  pay  to  the  State 
Treasurer,  quarterly,  all  taxes  collected  under  this  Act. 

Sec.  4.  Be  it  further  enacted.  That  this  Act  take  effect 
from  and  after  its  passage,  the  public  welfare  requiring  it. 

Passed  April  14,  1903. 

ED.  T.  SEAY, 
Speaker  of  the  Senate. 
L.  D.  TYSOIST, 
Speaker  of  the  House  of  Representatives. 

Approved  April  15,  1903. 

JAMES  B.  FKAZIER, 

Governor. 
A  true  copy: 

Attest,  JNO.  W.  MORTO:^, 

Secretary  of  State. 


186  Tax  Digest. 

CHAPTER  398. 

House  Bill  No.  816. 

AN  ACT  to  be  entitled  an  Act  to  amend  Chapter  128  of  the  Acts 
of  the  General  Assembly  of  Tennessee  for  the  year  1901,  en- 
titled ''An  Act  to  provide  revenue  for  State,  county,  and  mu- 
nicipal purposes." 

Section  1.  Be  it  enacted  hy  the  General  Assembly  of 
the  State  of  Tennessee,  That  Chapter  128  of  the  Acts  of 
the  General  Assembly  of  the  State  of  Tennessee,  for  the 
jear  1901,  entitled  an  Act  to  provide  revenue  for  State, 
county  and  municipal  purposes,  be  and  the  same  is  hereby 
amended  by  striking  out  the  10th  section  thereof  and  sub- 
stituting in  lieu  thereof  the  following: 

"That  whenever  hereafter  any  corporation  organized  un- 
der the  laws  of  this  or  any  other  State,  foreign  or  domes- 
tic, shall  by  lease,  purchase,  consolidation  or  merger,  ac- 
quire the  property  of  any  other  corporation  having  fran- 
chises derived  from  this  State,  and  shall  by  virtue  of  such 
lease,  purchase,  consolidation  or  merger,  exercise  such 
franchise,  then  the  corporation  so  acquiring  such  property 
and  exercising  such  franchise  shall  pay  into  the  State  of 
Tennessee  a  privilege  tax  of  one-tenth  of  one  per  cent  on 
the  amount  of  the  outstanding  capital  stock  of  the  corpo- 
ration whose  property  and  franchises  shall  have  been  ac- 
quired. After  such  lease,  purchase,  consolidation  or  mer- 
ger shall  have  been  effected,  said  privilege  tax  shall  be 
collected  by  the  Secretary  of  State  and  by  him  paid  into 
the  treasury. 

Sec.  2.  Be  it  further  enacted.  That  this  Act  take  effect 
from  and  after  its  passage,  the  public  welfare  requiring  it. 

Passed  April  3,  1903.  L.  D.  TYSOi^sT, 

Speaker  of  the  House  of  Representatives. 
ED.  T.  SEAY, 

Approved  April  10,  1903.        Speaker  of  the  Senate. 
JAMES  B.  ERAZIER, 

Governor. 


COMPFLATION 

OF  LAWS  TAXING  CRIMINAL  COSTS 
AND  SUGGESTIONS 


TAXATIO^^  OF  CKIMmAL  COSTS. 

Inasmuch  as  the  question  of  the  liability  of  costs  ac- 
ruing  on  account  of  criminal  prosecutions  as  between  the 

State  and  county  seems  to  create  some  confusion,  I  here- 
\ith  give  the  most  important  Acts  bearing  on  the  subject, 

vvith  notes  as  to  the  ruling  of  this  department,  and  cita- 

:  ions  where  they  have  been   sustained  by  the   Supreme 

C^ourt. 


CHAPTEE  22   (Acts  Extra  Session  1891). 

VN  ACT  to  amend  Sections  5586  and  5587  of  the  Code  of  1858,  re- 
lating to  the  payment  of  costs  in  criminal  cases,  and  to  more 
clearly  define  what  cost  in  criminal  cases  the  State  and  county 
shall  be  held  liable. 

Section  1.  Be  it  enacted  hy  the  Geiieral  Assembly  of 
the  State  of  Tennessee,  That  Section  5586  of  the  Code  of 
1858,  be  so  amended  as  to  read  as  follows:  The  costs 
which  have  accrued  in  any  criminal  prosecution  for 
oifenges  punishable  with  death  or  by  confinement  in  the 
penitentiary,  in  cases  accruing  under  Sub-sections  1,3,  and 
5  of  the  foregoing  section,  shall  be  paid  by  the  State. 

Sec.  2.  Be  H  further  enacted.  That  Section  5587  be  so 
amended  as  to  read  as  follows :  Similar  costs  in  criminal 
prosecutions  for  offenses  punishable  in  any  other  way  than 
by  death  or  confinement  in  the  penitentiary,  also  similar 
costs  in  criminal  prosecution  for  offenses  punishable  with 

187 


188  Tax  Digest. 

death  or  confinement  in  the  penitentiary  in  cases  accruing 
under  Sub-sections  2  and  4  of  Section  5585,  shall  be  paid 
by  the  county. 

Sec.  3.  Be  it  further  enacted.  That  what  is  meant  by 
costs  in  the  foregoing  sections  is  all  costs  accruing  under 
existing  laws  on  behalf  of  the  State  or  county,  as  the  case 
may  be,  for  the  faithful  prosecutions  and  safe-keeping  of 
the  defendant,  including  the  cost  of  boarding  juries  and 
that  of  the  jailer;  but  nothing  in  this  Act  shall  be  so 
construed  as  to  require  the  State  to  pay  any  cost  for  guard- 
ing the  jail  to  prevent  mob  violence,  or  to  prevent  rescue 
or  the  prisoner's  escape,  or  for  transporting  to  any  other 
county  for  safe-keeping  on  any  account  whatever ;  but  the 
same  shall  be  paid  by  the  county  in  which  the  crime  was 
committed,  or  claimed  to  have  been  committed. 

Sec.  4.  Be  it  further  enacted.  That  the  judge  trying  the 
case  and  the  Attorney-General  are  hereby  granted  full 
power,  and  it  is  hereby  made  their  duty  to  examine  into, 
inspect,  and  audit  all  bills  of  cost  accruing  against  the 
State  or  county,  and  disallow  any  part  or  all  of  said  bills 
of  cost  that  may  be  illegally  or  wrongfully  taxed  against 
the  State  or  county. 

Sec.  5.  Be  it  further  enacted.  That  the  State  Comp- 
troller, judge  or  chairman  of  the  County  Court,  after 
said  bills  have  been  examined  and  approved  by  the  Judge 
and  Attorney-General,  and  hereby  granted  full  power, 
and  it  is  hereby  made  their  duty,  to  examine  into,  inspect, 
and  audit  all  bills  of  cost  accruing  against  the  State  or 
county,  and  disallow  any  part  of  said  bills  of  cos^that 
may  be  illegally  or  wrongfully  taxed  against  the  State  or 
county;  and  the  State  Comptroller,  judge  or  chairman  of 
the  County  Court  may  disallow  any  and  all  costs  taxed 
against  the  State  or  county  on  account  of  malicious,  friv- 
olous, or  unnecessary  prosecution,  in  the  event  the  Judge 
and  Attorney-General  should,  by  mistake  or  otherwise,  ap- 
prove any  of  buch  bills. 


Tax  Digest.  189 

Sec.  6.  Be  it  further  enacted,  That  all  laws  and  parts  of 
laws  in  conflict  with  this  Act,  be,  and  the  same  are  hereby, 
repealed,  and  that  this  Act  take  effect  from  and  after  its 
passage,  the  public  welfare  requiring  it. 
Passed  September  19,  1891. 

W.  C.  DISMUKES, 

Speaker  of  the  Senate. 
THOS.  R  MYERS, 
Speaker  of  the  House  of  Representatives. 
Approved  September  19,  1891. 

joh:n'  p.  buchanai^. 

Governor. 

After  the  passage  of  the  above  Acts  the  State  was  only 
liable  for  convictions,  acquittals,  and  abatement  by  death 
in  felony  cases. 

Comptroller  Allen  ruled  that  all  jail  fees  and  cost  of 
boarding  juries  should  be  taxed  in  the  bills  of  cost  after 
the  final  disposition  of  the  case,  and  was  sustained  by  the 
Supreme  Court  in  an  oral  opinion,  Caswell  v.  State.  The 
result  was  that  the  following  Act  was  passed  for  the  relief 
of  Sheriffs: 

CHAPTER  138. 

AN  ACT  to  amend  Chapter  22  of  ,the  Acts  of  the  Extra  Session 
of  1891,  entitled  "An  Act  to  amend  Sections  5586  and  5587  of 
the  Code  of  1858,  relating-  to  the  payment  of  cost  in  criminal 
cases,  and  to  more  clearly  define  what  costs  in  criminal  cases 
the  State  and  county  shall  be  held  liable,  passed  September 
19,  1891,  and  approved  September  19,  1891,  and  to  prescribe  for 
the  more  prompt  and  efficient  payment  of  the  jail  fees  and 
boarding  fees. " 

Section  1.  Be  it  enacted  by  the  General  Assembly  of 
the  State  of  Tennessee,  That  in  all  felony  cases,  after  in- 
dictment is  found,  in  which  the  State  may  eventually  be- 
come liable,  that  the  Judge  may  render  judgment  against 
the  State  for,  and  certify  at  the  adjournment  of  each 
term  of  the  court,  all  fees  of  the  Sheriff  for  board  of  the 


190  Tax  Digest. 

prisoners ;  also  the  fees  for  boarding  the  juries  in  cases  in 
which  no  final  disposition  has  been  had. 

Sec.  2.  Be  it  further  enacted.  That  all  of  said  fees  may 
be  made  out  in  one  bill,  but  each  case  shall  show  the  date 
of  indictment,  the  date  of  commitment,  the  date  or  dates 
of  boarding  the  jury,  and  rate  charged  for  same,  and  up 
•to  what  date  judgment  has  been  given  for  said  costs,  and 
of  all  previous  dispositions  of  any  previous  court  in  said 
case  or  cases. 

Sec-  3.  Be  it  further  enacted.  That  if,  on  the  final  dis- 
position of  the  case,  the  State  shall  be  held  liable  for  the 
costs,  the  Clerk  shall  only  tax  the  difference  between  the 
amount  previously  collected  and  the  amount  due  to  date 
of  final  disposition,  or  not  more  than  fiYQ  days  thereafter, 
as  the  case  may  be,  as  now  provided  for  by  law. 

Sec.  4.  Be  it  further  enacted.  That  in. the  event  the 
court  shall  not  hold  the  State  liable  for  the  costs  in  any 
such  cases  when  finally  disposed  of,  it  shall  be  the  duty  of 
the  Clerk  to  include  all  the  costs  previously  paid  by  the 
State  on  this  account  in  his  execution  and  in  his  bills  of 
costs,  and  to  collect  and  refund  the  same  to  the  State  in 
the  same  manner  as  he  is  required  by  law  to  pay  over 
State  revenue. 

Sec.  5.  Be  it  further  enacted.  That  Chapter  22  of  the 
Extra  Session  of  1891  is  hereby  made  to  conform  with  the 
provisions  of  this  Act. 

Sec.  6.  Be  it  further  enacted.  That  all  laws  and  parts 
of  laws  in  conflict  with  this  Act,  be,  and  the  same  are 
hereby,  repealed,  and  that  this  Act  take  effect  from  and 
after  its  passage^  the  public  welfare  requiring  it. 

Passed  April  5,  1893. 

WM.  C.  DISMUKES, 

Speaker  of  the  Senate. 
J.  A.  TKOUSDALE, 
Speaher  of  the  Hov^e  of  Representatives. 

Approved  April  Y,  1893.  P.  TIJElSrEY, 

Governor. 


Tax  Digest.  191 

Since  the  passage  of  the  above  Act  jail  and  jury  bills 
jiave  been  taxed  separately  from  other  costs  at  the  adjourn- 
ment of  court. 

'No  jail  fees  should  be  taxed  against  the  State  unless  the 
defendant  has  been  indicted  and  the  bill  should  show  the: 


Date  of  commitment. 
Date  of  indictment. 
Offense  charged. 


wnense  cnargea. 

Dates  for  which  board  is  charged. 

Date  and  disposition  of  case. 

D.i«  ..J  ■"—■;;.     ;    .    ,,,,e„d.„i,  if  ho  i.  not 
A,  .„o-eo.i  •»!|»"""  •''''';,  o,  ji..  1.  i.ii  I*'"" 

:e:t°o.r::i;;£-rtir^» 


in  Section  3. 


CHAPTER  20  (Acts  189Y). 

AN  ACT  to  regulate  and  restrict  the  payment  of  costs  and  fees 
in  criminal  prosecutions. 

Section  1.  Be  it  enacted  hy  the  General  Assembly  of 
the  State  of  Tennessee,  That  neither  the  State  of  Tennes- 
see nor  any  county  thereof  shall  pay  or  be  liable  in  any 
criminal  prosecution  for  any  costs  or  fees  hereafter  accru- 
ing, except  in  the  following  classes  of  cases: 

First. — Cases  of  homicide,  rape,  robbery,  burglary, 
arson,  embezzlement,  incest,  or  bigamy,  where  the  prose- 


192  Tax  Digest. 

cution  has  proceeded  to  a  verdict  in  the  Circuit  or  Crim- 
inal Court. 

Second. — Cases  under  the  small  offense  law  where  de- 
fendant has  submitted  before  a  Justice  of  the  Peace  and 
been  sent  to  the  workhouse ;  and, 

Third. — All  cases  where  the  defendant  has  been  con- 
victed in  a  court  of  record  and  the  execution  issued  upon 
the  judgment  against  the  defendant  has  been  returned 
nulla  bona; 

Provided,  That  neither  the  State  of  Tennessee  nor  any 
county  thereof  shall  be  liable  for  or  pay  any  costs  in  any 
criminal  case  where  security  has  been  accepted  by  the 
officer  taking  the  security,  and  an  execution,  afterwards 
returned  nulla  bona,  as  to  the  defendant  and  his  securities. 

Provided,  That  compensation  for  boarding  prisoners, 
expenses  of  keeping  and  boarding  juries,  compensation  of 
jurors,  costs  of  transcripts  in  cases  taken  to  the  Supreme 
Court  by  appeal  or  writ  of  error,  mileage,  and  legal  fees 
for  removing  or  conveying  criminals  and  prisoners  from 
one  county  to  another,  or  from  one  jail  to  another,  and 
compensation  and  mileage  of  witnesses  for  the  State  duly 
subpoenaed  and  required  to  attend  before  any  court,  grand 
jury  or  magistrate  in  a  county  other  than  that  of  their 
residence,  and  more  than  five  miles  from  such  residence, 
and  where  any  witness  for  the  State  shall  be  confined  in 
jail  to  await  the  trial  in  which  he  is  to  testify,  shall  be 
paid  in  all  cases  as  heretofore. 

Seq.  2.  Be  it  further  enacted.  That  neither  the  State  of 
Tennessee  nor  any  county  thereof  shall  pay  or  be  liable  in 
any  criminal  case  or  prosecution  for  the  fees,  costs  or 
mileage  which  may  hereafter  accrue  in  favor  of  any  wit- 
ness who  shall,  at  the  time  of  his  attendance  as  such  wit- 
ness before  any  court,  grand  jury  or  magistrate,  reside 
within  five  miles  of  the  place  where  he  attends  as  such 
witness. 

Sec.  3.  Be  it  further  enacted.  That  this  Act  take  effect 


Tax  Digest.  193 

from  and  after  its  passage,  the  public  welfare  requiring  it. 
Passed  February  2,  1897. 

(Signed)     MOKGAlSr  FITZPATRICK, 

Speaker  of  the  House  of  Representatives. 
(Signed)  JOHjST  THOMPSOIST, 

Speaker  of  the  Senate. 
Approved  February  3,  1897. 

ROBT.  L.  TAYLOR, 

Governor. 

1.  Acquittals  paid  hereafter  only  in  cases  provided  in 
Sub-section  1  of  Section  1. 

2.  Convictions  paid  as  heretofore  after  execution  has 
been  issued  and  returned  nulla  bona. 

3.  N^o  witness  fee  paid  of  witness  living  within  five 
miles  of  place  of  trial  either  before  magistrate,  grand  jury 
or  court. 

4.  Where  witness  lives  five  miles  or  more,  but  not  ten 
miles,  Clerk  should  tax  "more  than  five  miles." 


CHAPTER  41   (Acts  1897). 

AN  ACT  to  provide  for  the  payment  of  salaries  to  District  At* 
torneys  General,  and  to  provide  for  the  payment  to  the  State 
of  all  Attorneys  General  fees  which  may  be  collected  from 
defendants  or  prosecutors  paying  costs. 

Section  1.  Be  it  enacted  by  the  General  Assembly  of 
the  State  of  Tennessee,  That  in  lieu  of  all  fees,  costs  or 
other  compensation,  each  District  Attorney-General  in  this 
State  shall  receive  a  salary  of  twenfy-five  hundred  dollars 
per  annum,  payable  quarterly  out  of  the  treasury  of  the 
State,  upon  the  warrant  of  the  State  Comptroller. 

Sec.  2.  Be  it  further  enacted.  That  the  fees  now  pro- 
vided by  law  for  said  Attorneys-General  shall,  as  against 


bo 

li 


194  Tax  Digest. 

the  defendant  or  prosecutor,  remain  a  part  of  the  costs  in 
each  criminal  case  where  costs  are  in  any  way  adjudged 
against  and  paid  by  the  defendant  or  the  prosecutor,  and 
when  collected  shall  be  paid  over  to  the  Clerk  of  the  Crim- 
inal or  Circuit  Court  of  the  county  where  the  case  is 
pending,  and  shall  be  by  him  reported  and  transmitted  to 
the  State  Comptroller  at  the  same  time  and  in  the  sam(3 
manner  as  other  State  revenue  is  by  law  required  to  be 
reported  and  transmitted. 

Sec.  3.  Be  it  further  enacted.  That  this  Act  take  effi 
from  and  after  its  passage,  the  public  welfare  requiring  it. 
Passed  January  22,  1897. 

(Signed)  JOHIT  THOMPSON^, 

Spealcer  of  the  Senate. 
(Signed)  MORGAE-  C.  FITZPATRICK, 

Speaker  of  the  House  of  Representatives, 
Approved  January  27,  1897. 

ROBT.  L.  TAYLOR, 

Govei^nor. 

Clerks  will  be  held  responsible  for  all  fees  of  Attorneys- 
General  coming  or  ought  to  come  into  their  hands  after 
January  27,  and  should  be  paid  over  as  provided  in  Sec- 
tion 2. 


CHAPTER  29  (Acts  1897). 

AN  ACT  to  amend  Sections  527  and  5571  of  the  Code  of  Tennes- 
see, being  Sections  585  and  6447  of  the  Milliken  &  Vertrees 
compilation,  by  adding  certain  words  to  each  of  the  said  sec- 
tions. 

Section  1.  Be  it  enacted  by  the  General  Assembly  of 
the  State  of  Tennessee,  That  the  following  words  be  added 
to  each  of  the  sections  527  and  5571  of  the  Code  of  Ten- 
nessee, being  sections  585  and  6447  of  the  Milliken  k 


Tax  Digest.  195 

\'ertrees  cornpilation,  to  wit:  Iln  making  said  certificate 

llie  Judge  and  Attorney-General  shall  certify  the  aggre- 

ite  amount  of  each  bill  of  cost,  writing  said  aggregate 

mount  in  both  words  and  figures,   and  no  bill  of  cost 

■  all  be  paid  unless  so  certified. 

Sec.  2.  Be  it  further  enacted.  That  this  Act  take  effect 
from  and  after  its  passage,  the  public  welfare  requiring  it. 
Passed  April  6,  1897. 

(Signed)  JOHE"  THOMPSO:Nr, 

Speaker  of  the  Senate. 
(Signed)  MOEGA]Sr  C.  FITZPATRICK, 

Speaker  of  the  House  of  Representatives, 
Approved  April  29,  1897. 

ROBT.  L.  TAYLOR, 

Governor, 

Clerks  should  see  that  this  statute  is  complied  with  be- 
fore sending  in  costs  for  auditing. 


CHAPTER  307  (Acts  1899). 
Seis^ate  Bill  ISTo.  336. 

AN  ACT  to  be  entitled  An  Act  to  amend  "An  Act  to  regulate  and 
restrict  the  payment  of  costs  and  fees  in  criminal  prosecu- 
tions," being  Chapter  20,  Acts  of  1897. 

Section  1.  Be  it  enacted  hy  the  General  Assembly  of 
the  State  of  Tennessee,  That  Sub-section  1  of  Section  1, 
Chapter  20,  Acts  of  1897,  be  amended  by  inserting  after 
the  word  "bigamy,"  and  before  the  word  "where,"  the 
words,  "larceny  and  assault  with  intent  to  commit  mur- 
der," so  that  subscription  shall  read  as  follows : 

1.  Cases  of  homicide,  rape,  robbery,  burglary,  arson, 
embezzlement,  incest,  bigamy,  larceny,  or  assault  with  in- 


196  Tax  Digest. 

tent  to  commit  murder  where  the  prosecution  has  pro- 
ceeded to  a  verdict  in  the  Circuit  or  Criminal  Court; 
provided,  that  in  cases  of  larceny  and  assault  with  intent 
to  commit  murder  no  costs  shall  be  paid  by  the  State  and 
county  except  the  costs  accruing  to  the  Clerk  of  the  court 
in  which  the  case  is  tried,  and  the  Sheriff  or  other  officer 
executing  the  process  in  the  case. 

Sec.  2.  Be  it  further  enacted.  That  this  Act  take  effect 
from  and  after  its  passage,  the  public  welfare  requiring  it. 
Passed  April  lY,  1899. 

SEID  WADDELL, 
Speaker  of  the  Senate. 
JOSEPH  W.  BYRE'S, 
Speaker  of  the  House  of  Representatives. 

Approved  April  22,  1899. 

BENTOIT  McMILLIIsr, 

Governor. 

l^OTE. — 1^0  fees  will  be  paid  in  aquittals  of  larceny  and 
assault  with  intent  to  commit  murder  except  to  Clerks  of 
Circuit  or  Criminal  Courts  and  Sheriffs  executing  the 
process  of  courts. 


CHAPTER  102    (Acts   1901). 

Senate  Bill  Xo.  180. 

AN  ACT  to  regulate  appeals  in  criminal  cases. 

Section  1.  Be  it  enacted  hy  the  General  Assembly  of 
the  State  of  Tennessee,  That  in  all  criminal  cases  appealed 
to  the  Supreme  Court  from  the  Circuit  and  Criminal 
Courts  of  this  State,  Avhere  the  judgment  of  the  court  is 
for  a  less  penalty  than  death  or  imprisonment  for  life,  and 
the  defendant  is  in  actual  confinement  in  jail,  when  no 


Tax  Digest.  197 

bill  of  exceptions  is  filed  in  the  time  prescribed  by  the 
law,  in  said  Circuit  or  Criminal  Courts,  the  appeal  shall 
not  act  as  a  supersedeas,  and  the  defendant  shall  enter 
upon  his  term  of  service  in  the  penitentiary  or  work- 
house at  once  after  the  expiration  of  the  time  for  filing 
said  bills  of  exceptions. 

Sec.  2.  Be  it  further  enacted.  That  this  Act  take  effect 
from  and  after  its  passage,  the  public  welfare  requiring  it. 

Passed  March  12,  1901. 

NEWTOIST  H.  WHITE, 

Speaker  of  the  Senate. 

E.  B.  WILSOIT, 

Speaker  of  the  House  of  Representatives. 
Approved  March  15,  1901. 

BENTOiT  McMILLIN", 

Governor. 

IN'oTE. — Where  the  defendant  fails  to  perfect  his  ap- 
peal in  the  time  allowed  by  law,  the  Sheriff  should  deliver 
the  prisoner  at  once  to  the  prison  authorities,  or  he  will 
be  held  at  his  the  (Sheriff's)  cost. 


CHAPTEK  300. 
Senate  Bill  l^o.  285. 


AN  ACT  to  provide  for  taxing  the  prosecutor  with  the  cost  in 
cases  of  embezzlement  and  fraudulent  breach  of  trust  where 
settlement  has  been  made  before  the  time  of  trial. 

Sectiok-  1.  Be  it  enacted  by  the  General  Assembly  of 
the  State  of  Tennessee,  That  in  all  cases  of  embezzlement 
and  fraudulent  breach  of  trust,  where  it  appears  to  the 
court  that  the  defendant  has  made  settlement  before  the 


198  Tax  Digest. 

time  of  trial,  and  the  prosecutor  fails  to  attend  and  prose- 
cute, that  the  court  shall  tax  the  prosecutor  with  all  costs 
of  the  case. 

Sec.  2.  Be  it  further  enacted.  That  this  Act  take  effe( 
from  and  after  its  passage,  the  public  welfare  requiring  it. 
Passed  March  28,  1903. 

ED.  T.  SEAY, 
Speaker  of  the  Senate. 

L.  D.  tyso:n', 

Speaker  of  the  House  of  Representatives. 
Approved  April  2,  1903. 

JAMES  B.  FEAZIER, 

Governor. 


n 


CHAPTER  99. 
House  Bill  IsTo.  203. 

AN  ACT  making  bail  bonds  and  recognizances  given  by  defend- 
ants in  criminal  cases,  valid  and  binding  for  the  personal  ap- 
pearance of  the  accused  before  the  Court  from  term  to  term 
until  discharged  by  the  Court  and  the  accused  not  to  be  re- 
quired to  renew  the  same  unless  ordered  to  renew  the  same 
•  by  the  Court. 

Section  1.  Be  it  enacted  by  the  General  Assembly  of 
the  State  of  Tennessee,  That  where  the  defendant  in  a 
criminal  case,  execution  of  a  bond,  or  recognizance,  before 
any  court  or  other  person  authorized  by  law  to  take  the 
same,  for  his  personal  appearance  before  a  court,  to  an- 
swer a  criminal  charge,  the  said  bond  or  recognizance  shall 
be  valid  and  binding  upon  the  defendant  and  his  sureties 
thereon,  for  the  defendant's  personal  appearance  before 
the  court  from  term  to  term  until  the  case  is  finally  ter- 
minated or  stricken  from  the  docket,  and  the  defendant 
discharged  by  the  court;  and  the  defendant  shall  not  be 


Tax  Digest.  199 

required  to  renew  said  bond  or  recognizance  unless  or- 
dered to  do  so  by  the  court  because  of  the  insufficiency  of 
said  bond  in  amount  or  the  insolvency  of  the  same  or  on 
forfeiture  on  bail,  or  for  other  good  and  sufficient  causes ; 
provided  that  the  sureties  on  said  bond  may  surrender  the 
prisoner  and  be  released  on  said  bond  as  now  provided. 

Sec.  2.  Be  it  further  enacted.  That  where  such  bail, 
bond  or  recognizance  is  executed  by  the  accused,  the  same 
shall  be  valid  and  binding  on  him  and  his  sureties  for  his 
personal  appearance  before  the  court  as  prescribed  by 
law,  or  is  not  payable  or  conditioned  as  prescribed  by  law 
for  the  appearance  of  the  accused  before  the  court  from 
term  to  term  of  said  court  as  if  said  bond  or  recognizance 
had  expressly  so  stipulated  and  conditioned  on  its  face, 
and  no  defect  in  said  bond  or  recognizance  shall  avail  the 
defendant  and  his  sureties  upon  default  to  appear. 

Sec.  3.  Be  it  further  enacted.  That  this  Act  take  effect 
from  and  after  its  passage,  the  public  welfare  requiring  it. 

Passed  February  11,  1903. 

L.  D.  TYSON, 
Speaker  of  the  House  of  Representatives. 
ED.  T.  SEAY, 
Speaker  of  the  Senate. 

Approved  March  11,  1903. 

JAMES  B.  FRAZIER,     . 

Governor. 


200  Tax  Digest. 

CHAPTEK  48. 
House  Bill  l^o.  105. 

AN  ACT  to  make  it  unlawful  for  any  attorney  practicing  in  the 
Courts  of  this  State  to  sign  any  bond,  or  enter  into  any  recog- 
nizance, as  surety,  for  the  appearance  of  any  person  charged 
with  a  criminal  offense,  and  to  provide  a  remedy  for  enforcing 
same. 

Section  1.  Be  it  enacted  hy  the  General  Assembly  of 
the  State  of  Tennessee,  That  hereafter  it  shall  be  unlawfiil 
for  any  attorney  practicing  in  the  courts  of  this  State,  to 
sign  any  bond,  or  enter  into  any  recognizance,  as  surety, 
for  the  appearance  of  any  defendant  or  defendants  in  any 
criminal  case  pending  against  such  defendant  or  defend- 
ants in  said  courts. 

Sec.  2.  Be  it  further  enacted.  That  any  attorney  violat- 
ing the  provisions  of  the  foregoing  sections  shall  be  deemed 
guilty  of  a  misdemeanor,  and  upon  conviction  shall  be 
fined  not  less  than  twenty-five  ($25.00)  dollars,  nor  more 
than  fifty  ($50.00)  dollars. 

Sec.  3.  Be  it  further  enacted.  That  this  Act  take  effect 
from  and  after  its  passage,  the  public  welfare  requiring  it. 

Passed  January  28,  1903. 

L.  D.  TYSOIST, 
Speaker  of  the  House  of  Representatives. 
ED.  T.  SEAY, 
Speaker  of  the  Senate, 

Approved  January  30,  1903. 

JAMES  B.  FKAZIER, 

Governor. 


Tax  Digest.  201 


stjgqestio:ns  to  clerks. 

Under  a  recent  order  of  the  Supreme  Court,  the  last 
accruing  in  the  lower  courts  in  criminal  cases,  where  the 
case  has  been  affirmed,  is  taxed  in  the  lower  court  after 
execution  has  been  returned  nulla  bona.  The  Clerk  should 
state  in  his  bill  of  cost  to  this  office  that  it  was  affirmed  at 

term  of  the  Supreme  Court,  and  judgment  taken 

over  against  the  State  at- term  of  his  court. 

ITEMIZE  COSTS. 

If  Clerks  will  specifically  itemize  all  fees  taxed,  much 
trouble  and  confusion  can  be  avoided.  Observe  the  fol- 
lowing especially: 

1.  Grive  the-  number  of  words  in  all  transcripts. 

2.  Tax  only  State  subpoenas,  motions,  orders,  witnesses, 
etc.,  and  let  bill  of  cost  show. 

3.  Give  number  trips  and  terms  attendance  of  wit- 
nesses is  claimed  and  place  where  subpoenaed. 

4.  Where  mileage  for  defendant  and  Sheriff  is  claimed, 
give  point  of  arrest. 

5.  TsTo  witness  fee  should  be  taxed  unless  he  has  proven 
his  attendance  in  open  court,  and  was  properly  summoned. 
Shannon's  Code,  §  7369.  This  statute  must  be  rigidly  en- 
forced.   3  Lea,  654. 

6.  One  summons  of  witness  is  sufficient  until  the  case 
is  disposed  of.     Shannon's  Code,  §  5608. 

I  will  always  be  pleased  to  hear  from  Clerks,  and 
cheerfully  give  them  any  aid  in  my  power  relating  to  the 
subject.  Respectfully, 

THEO.  E.  KING, 

Comptroller. 


n 


GENERAL  INDEX 


General  Index 


A 

Section.  Page. 

Actual  cash  value 4  49 

Ad  valorem  taxes,  all  property  assessed  except 

exemption  named 2  48 

Ad  valorem  State  tax 1  5 

Abstract  companies,  privileg-e 4  6 

Advertising-  companies ,  privilege 4  6 

Artists,  privileg-e 4  7 

Auctioneers 4  7 

Assessor — Compensation 9(5)  54 

"           Counties  having  one 9(3)  54 

"           Vacancy  filled 9(2)  53 

"           Term  office 9  53 

"           Deputies,  how  appointed 9  (6)  55 

"           Liable  acts  of  deputy 9(6)  55 

"           Bond 10  55 

"           Oath. 10  *  56 

"           Oath  when  assessment  completed 10  57 

"           Unlawful  assess  less  than  cash  value_  10  58 
"           Report    taxpayer    refusing"    to   make 

oath 10  58 

"  '        Must  add  assessment  books 11  59 

"           Must  renew  bonds  after  election 11  59 

"           Must  visit  realty  assessed 13  60 

"           Must  see  each  taxpayer 13  60 

.  "  Must    have    taxpayer    fill  out  blank 

schedules 13  60 

"           Power  to  admin  is  ter  oaths 13  60 

"           Furnish  blanks  to  taxpayers 13  60 

"           Assess  wards  and  districts  separately.  14  62 
"           Shall  report  failure  to  give  in  trust 

funds 17  64 

"  Make     annual     returns     personalty, 

polls,  and  privileges 19  65 

"           Make  biennial  returns  realty 19  65 

"  Make  annual  returns  damage  amount 

$200 20  65 

"           Make  annual  returns  change  owner- 
ship and  improvements  on  realty 21  65 

205 


206  General  Index. 

Section. 

Assessor — Certify  errors  tax  books  to  trustee 21 

"  Assess  corporations 22 

"  Power  examine   books   and   property 

corporations 22 

"  How  assess  corporations 22-34 

"  Assess    banks,   loan    and    investment 

companies , 25 

"           Shares  banks  assessed  in  wards  or  dis- 
tricts where  corporations  located 25 

"           Report  all  persons  liable  privilege  tax  46 
Attorney-general  represents  County  Clerk  in  Su- 
preme Court 20 


B 

Back  assessment 31 

Back-tax  attorneys 75 

Banks,  loan  and  insurance  companies 25 

Banks,  loan  and  investment  companies  pay  tax 

levied  on  shares 25 

Banks,  shares   stock  assessed  in  wards  or  dis- 
tricts where  located 25 

Baseball  parks,  privilege  tax 4 

Bfcycles,  privilege  tax 4 

Billiard  tables,  privilege  tax 4 

Billposters,  privilege  tax 4 

Bookmakers,  privilege  tax 4 

Breweries,  privilege  tax 4 

Brokers,  privilege  tax 4 

Butchers,  privilege  tax 4 

Building  and  loan  associations,  paid  Treasurer.  7 


C 

Cash  value,  actual 4 

Carlisle  Life  Tables,  required 12 

((  u  u  u 

Cemeteries,  exempt  taxation 2-3 

Census  1900  governs 13 

Chairman  County  Court:  see  County  Judge 

Charitable,  property  so  used  exempt 2-2 

Charters,  incorporation,  privilege  tax 9 

Circuit  Clerk — Compensation  land  redemption  _  _  57 

"  "  Issue  writ  possession  purchases, _  58 

"  "  Liable  all  moneys  collected  tax 

sales  _ 61 


General  Index.  207 

Section.  Page. 
Circuit  Clerk — Seal  entitle  tax   sale  deed   regis- 
tration   63  121 

"          "          Report  collections  monthly 67  136 

(ircuit  Court,  may  confirm  land  sales 58  117-8 

Clerk  and  Master,  see  that  inheritance  tax  paid 

County  Clerk 23  162 

(  krk  and  Master,  furnish  certain  data  tax  at- 
torneys ... 1  176 

(heck  rooms,  privilege  tax 4  12 

Cigar  stands,  privilege  tax 4  11 

Circuses,  privilege  tax __       4  12 

Clocks,  privilege  tax 4  13 

Coal  or  coke  dealers,  privilege  tax 4  14 

Coal  oil  companies,  privilege  tax 4  14 

Collection  agencies,  privilege  tax 4  15 

Commercial  agencies,  privilege  tax 4  15 

Construction  companies,  privilege  tax 4  15 

Cotton-seed  oil  companies,  privilege  tax 4  15 

Cotton  compresses,  privilege  tax 4  16 

Cotton  factors,  privilege  tax 4  16 

Crops  growing  exempt  taxation 3-5  49 

Collateral  inheritance  tax,  who  liable,  rate 1  150 

Constables,    deputy   trustees,    make    settlement 

May  1 _* 50          •  110 

Constables,  special  bond  collect  delinquent  tax __  50  112 

Corporations — Consolidations 10  43 

"              Quasi-public 33  66 

"              Manufactories 23  69 

"              Assessed  at  situs  or  principal  of- 
fice  34  73 

"  Foreign  assessed  on   business  or 

property  in  State 34  73 

"  President  or  chief  officer  furnish 

schedule 68-70-74 

"              Realty  assessed  where  situated  __  35  73 

"              Pay  tax  of  shareholders 35  75 

"              Not  exempt  entirely  under  char- 
ter rights 36  76 

"              Foreign  entering  State  pay  tax __  184 
County  Jvidge  or  Chairman,  read   bond   to  as- 
sessor  10                 ■        57 

County  Judge  or  Chairman,  hold  meeting  dis- 
trict assessors  __ 13  59 

County  Judge  or  Chairman,  assess  trust  funds. .  18  64 
Comptroller — Collect  tax  sewing  machine  agents 

and  companies ". 4  33 


208  General  Index. 

Section. 

Comptroller — Collect  privileg-es  named 5 

"  Report  amount  received  privileges     17-7 

"  Furnish  Clerks  blanks   to  report 

on 17 

"  Furnish  schedules  to  County  Clerk     16 

"  Receive  statement  railroad  cars  _.       4 

"  Collect  tax  on  railroad  cars 11 

"  Receive  schedules  railroads,  tele- 

graph and  telephone  companies.       3  168 

"  Receive  assessment,  deliver  Board 

of  Equalizers 11  17'J 

"  Certify  assessments  counties  and 

municipalities 14  173 

"  Collect    State   tax    railroad,    tele- 

phone, and  telegraph  companies.     16 

Costs,  criminal 

County  Clerks — Collect  privilege  taxes 4 

"  "  Report  collections  monthly 17 

"            "          Issue   distress  warrants  for  de- 
linquents __ 18  46 

"  "  Keep  bond  assessors 10  55 

"            "          Collect  ad  valorem  tax  on  mer- 
chants      27 

"  "  Power  to  back  assess  merchants.     27-4 

"  "  Fee  issuing  merchants' bonds 28 

"  "  Place  unpaid  privilege  and  mer- 

chants' bonds  hands  attorney.     29 

"  ^'  Collect  all  privilege  taxes 30 

"  "  Back  assess  merch ants  _ __     31 

"  "  Furnish  State  Board  of   Equal- 

izers statement  assessments  _  _     33 
"  "  Preserve  oaths   assessors,  depu- 

ties,   and    County    Board    of 

Equalizers 37 

"  "  Certify  amount  picked-up  tax  . .     39 

"  "  Make  out  tax  books 40 

"            "          Furnish  Comptroller  tax  aggre- 
gate   44 

"  "  Collect  privilege  ad  valorem  tax 

merchants 48 

"  "  Quarterly  payments  inheritance 

tax  collections 18 

"            "           Report    appraisements    inherit- 
ance tax  monthly _.     14 

"  "  Collect    delinquent    inheritance 

tax 15 


General  Index.  209 

Section.  Page. 
County  Clerks — Give  bond  collection  inheritance 

tax 17                      160 

"  "  State's  agent  collect  inheritance 

tax IC)                   ir)9 

County  Courts — May  levy  for  county  purposes. _  r>                          5 
"            "           Levy  privilege  tax  equal  State.  3                          5 
"            "           Examine  Trustee's  report  of  de- 
linquents   70                       128 

"  "  Cannot    release    official    paying 

revenue 73                      131 


B 

Dealer  theater  tickets,  privilege  tax 4  17 

Distillers,  privilege  tax 1 4  17 

Dog  and  pony  shows,  privilege  tax 4  13 

Delinquent  lists  turned  in  May  1 50  111 

Delinquent  real  estate  advertised  June  1 51  112 

"          real  estate  sold . 53  113 

"          sales,  tenant  may  purchase 53  113 

"          sales,  State  buy,  when 54  ll<t 

sales  filed  Circuit  Clerk 54  114 

"  property   cannot   be  sold  until  pre-, 

vious  years  paid 55  115 

"  property    may    be    rented   to   make 

taxes. 55  115 

"         property  can  be  redeemed  ._ _.  57  116 

"          mimicipal  taxes 74  133 

District  Attorney,  prosecute  persons  who  refuse 

to  make  oath 10  58 

District  Attorney,  enlarging  powers 3  178 


E 

Eating  houses,  privilege  tax 4  17 

Exhibitions,  privilege  tax 4  13 

Elevators,  privilege  tax 4  35-36 

Electric  light  companies,  privilege  tax 4  18 

Express   companies,    privilege   tax,    payable    to 

Comptroller 5  36 

Educational  property,  so  used  exempt 3-2  48 

Exemptions,  ad  valorem  taxation 3  48- 

Equ^Jizers,  County  Board — 

How  appointed. 33  88 

When  meet 33  88 

Compensation,  organization 33  89 

8 


G 

Games,  privilege  tax .       4 

Gas  companies,  privilege  tax  _ 4 


H 

Hotels,  privilege  tax 4 

Hucksters,  privilege  tax 4 


H 


210  General  Index. 

Serf  ion.  Page. 

Duties  and  powers 33  89 

Report  to  State  Board 33  91 

Action  can  only  be  reviewed  by  State  Board. _  33  W.i 

Certificate  on  rolls  turned  over  to  County  Clerk  33  9:,' 

Oath 33  93 

Report  negligence  assessor  to  District  Attor- 
ney   _ _ 33  94 

Must  equalize  values  - 33  89 

Require  assessor  to  furnish  list  taxpayers  not 

furnishing  schedules 33 

Equalizers,  State  Board — 

May  require  copies  oath  County  Board 33  93 

Notify  Comptroller  failure  County  Board 33  94 

How  composed 38  97 

Organization,  minutes,  oath,  quorum _.  38  98 

Powers,  meetings 38  99 

May  meet  any  time  to  back  assess  or  reassess _  38  101 

Taxpayers  may  appeal  during  biennial  session  38  99 

Fix  values,  records 38  99 

Action  final 38  100 

Hears  appeals  back  assessment 38  loo 

Certificate,  report  to  Legislature 38  101 

Certify  property  escaping  to  Comptroller 38  10:.' 

Expenses 38  102 


F 

Peath  er  renovators,  pri  vilege  tax 4  19 

Fees,  privilege  tax 4  19 

Ferries,  privilege  tax 4  19 

Flying  jennies,  privilege  tax 4  :.'o 

Fortune  tellers,  privilege  tax 4  :.'o 

Fruit  stands,  privilege  tax 4  :.*() 

Futures,  privilege  tax 4 


20 


General  Index.  211 

I 

Section.  Page. 

Inheritance  tax.  explanation 14U 

In  lieu  of  all  other  taxes 1:3                        44 

Insurance    companies,    tax    paid    to   Insurance 

Commissioner 6                         40 

Ice  dealers,  privilege  tax 4                         33 

Intelligence  otfices,  privilege  tax 4                        33 

Itinerants,  privilege  tax 4                        33 


J 

Judge,  required  charge  grand  jury  violations 11)  40 

.Judge,  charge  grand  jury  ott'enses  against  rev- 
enue law 83  143 


Lunch  houses  or  stands,  privilege  tax 4  17 

Land  stock  companies,  privilege  tax 4  34 

Laundries,  privilege  tax 4  34 

Lightning  rod  dealers,  privilege  tax 4  34 

Lighting  companies,  privilege  tax 4  34 

Liquor  dealers,  privilege  tax ...  4  35 

Livery  stables,  privilege  tax 4  30 

Lu  mber  dealers,  privilege  tax 4  30 

Litigation,  privilege  tax i 4  30 

License  transferred 11  43 


M 

Manufacturers,  assessed 33  OU 

Merchants — Ad  valorem  tax  rate 3  0 

"             Privilege  tax  rate 3  0 

"             How^  assessed 37  77 

"             Pay  tax  County  Clerks 37  77 

"              Auction  and  commission 27-3  78 

"             Can  be  back  assessed 37-4  79 

"             Must  have  license  to  begin  business  38  80 
**             License  to  be  countersigned  by  Cir- 
cuit Clerks 38  80 

"              Bonds 38  81 

"              License  transferable,  when 38-3  83 

"  Must  pay  tax  before  business  closed 

in  any  way ., 38-3  .       83 

Menageries,  privilege  tax 4  13 

Mercantile  agencies,  privilege  tax .    4  1 .") 


212  General  Index. 

Section.  Paaf. 

Machine,  nickel-in-slot  and  penny,  privileg-e  tax       4  ;> 

Marriage  license,  privilege  tax 4  j; 

Misdemeanor,  do  business  without  license 16  4^ 


N 

News  company,  privilege  paid  to  Comptroller. 


P 

Penalty — Back  assessment 31-0  8«i 

"  County  Clerk  or  Trustee  refuse  back 

assessment 31-6  S7 

"  Failure  officers  furnish  State  Board  of 

Equalizers  information 33 

"  Failure   County   Board   of   Equalizers 

comply  with  law 34 

"          County   Judge,  Clerk,    District  Attor- 
ney, or  Revenue  Agent 30 

"           Failure  comply  law  to  State  Board-..  38-15  102 

"           County  Clerk 45  107 

"           Trustee  fail  collect  poll  tax 47  108 

"           Delinquent  polls '_--_  49  109 

"           Delinquent  taxes 50  109 

"          Constable  fail  to  pay  over 50  111 

"           Failure  to  collect  revenue 72  130 

"          Municipal  taxes 74  1.;:'. 

"          Collected  by  re venu e  agents 80  Iio 

Personalty — How  classified 8  :>.' 

"  Transferred,  pledged,  or  loaned  to 

be  listed 8 

"              Assessed  annually 3  53 

"              81,000  exempt- _- 2-0  49 

Photographers,  privilege  tax  _ 4  7 

Pool  tables,  privilege  tax 4  :l\ 

Parks,  public,  privilege  tax 4  '?i> 

Pawnbrokers,  privilege  tax .  4  'J> 

Playing  cards,  privilege  tax 4  :-'^ 

Peddlers,  privilege  tax 4  :-'s 

Plumbers  and  gasfitters,  privilege  tax 4  •.*9 

Polls,  tax — Assessed  annually 3  49 

"         "      Receipts 43  100 

"•       "      Who  pays 47  108 

"      State  rate 47  los 

"         "      Delinquent  penalty 50  111 


General  Index.  213 

Sec/ioji.  Page. 
I'opulation  year  1000,  counties  and  towns  1,000 

inhabitants 1 7<>-80 

Privilege  tax — County  may  levy  equal  to  State _  3  5 

"       Collected  by  County  Clerk 4  (i . 

"  "       Payers  liable  for  penalty  failure 

to  pay 18  4(5 

"            "       Assessed  annually 3  49 

"            "       Must  be  paid  when  business  be- 
gun  14  44 

Property — Assessed  cash  value 4  49 

"            Assessed  owner  January  10 5-1  50 

"            To  whom  assessed  and  when 5  50 

Public  property — United    States,  State,  county, 

city — exempt 2  48 

I 'ublic  highways  exempt 3-4  49 

Pxirchaser  tax  sales — Certificate 56  116 

"       "          Rights 78           .  137 


B 

Railroad  Commissioner  assess  railroad  cars 3 

Kailroad  companies  assessed   by  Railroad  Com- 
missioner   

Railroad  companies  furnish  statement  railroad 

cars 3 

Racetrack,  privilege  tax 4 

Railroad  ticket  agents,  privilege  tax 4 

Railroad  companies,  privilege  tax . 5 

Ranges,  privilege  tax _  4 

Real  estate  agents,  privilege  tax 4 

Restaurants,  privilege  tax 4 

Railroad  cars — Taxes  paid  Comptroller 11 

"          "          Assessed .  1 

Real  estate — Assessed  biennially 3 

"         "           How  described 6 

Religious,  property  so  used  exempt 3 

Revenue    Agents — May   motion   to   back  assess 

"               "                merchants 37- 

"              "            Bring  suit  name  of  State 73 

"              "             Appointed  by  Comptroller 80 

"               *'            Bond,  oath,   duties,  compen- 
sation      80 

"              "            Sue  delinquent  officers 80 

"              "            Examine  reports  merchants.  37 

"              "            Sue  corporations 8t) 

"              "           Examine  State  institutions.-  80 


145 

167 

145 
30 
31 
37 
39 
30 
31 
147 
145 
4i> 
51 
48 

79 
131 
1  39 

139 
140 
83 
143 
143 


214:  General  Index. 

Section,  Page. 
Revenue  Commissioners,  elected,  duty,  compen- 
sation      79  i:}S 


S 

State  tax — Ad  valorem 1 

Charters 9 

Stable,  sale,  privilege  tax 4 

Stable,  livery,  privilege  tax 4 

Scalpers  privilege  tax 4  31 

Stock  yards,  privilege  tax 4  31 

Sewing  machine  companies,  privilege  tax,  paid 

Comptroller 4  32 

Sewing    machine    agents,    privilege    tax,    paid 

Comptroller 4  32 

Securities,  privilege  tax 4  32 

Street  car  companies,  privilege  tax 4  33 

Skating  rinks,  privilege  tax 4  33^ 

Sleeping    car    companies,    privilege    tax,    paid 

Comptroller 5  31 

Secretary  State — Collects  certain  taxes  and  fees_  181 
"            "           Collects   tax    corporations   en- 
tering State is:', 


Tax  aggregate  must  be  furnished  Comptroller 

by  November  1 44  107 

Taxpayer — Guilty   of   perjury  to  swear  falsely 

schedule 13-2  m 

"           Penalty  refuse  to  make  schedule 13  (il 

"  Cannot  sue   on   notes  not   listed   to 

assessor 15  (i'i 

"               May  motion  Trustee 72-1)  l.}:.' 

Taxes — Ad  valorem,  all  property  assessed,  ex- 
emptions        2  48 

"         A  first  lien 32  87 

"         Dvie  from  October  1 42  103 

"         Ad  valorem  collected  by  Trustee 49  109 

"         Delinquent  March  1 50  109 

Tax  sales — Purchaser  may  be  superseded 59  ll'.i 

"        "          Purchaser  must  perfect  sale  at  once  60  119 
"        "          To  State  may  be  purchased  private  * 

sale .__ -.  (53  120 

"        "          Deed m  130 

"        "  Acts  1895 • , (54 


General  Index.  215 

Section.  Page. 

Tax  sales — Acts  1897 m  12(5 

"           Under  Acts  185)5 77  136 

Towns  do  not  have  to  be  incorporated 15  44 

Transfers  realty,  State  tax 8  42 

Theater  ticket  dealers,  privileg-e  tax 4  17 

Tenpin  alleys,  privilege  tax .._       4  21 

Tipplers,  privilege  tax 4  25 

Theaters,  privilege  tax 4  34 

Turnpikes,  privilege  tax 4  34 

Trading  stamp  companies,  privilege  tax 5  38 

Telephone  companies,  privilege  tax,  paid  Comp-: 

troller 5  39 

Telegraph  companies,  privilege  tax,  paid  Comp- 
troller -  -  *. 5  39 

Terminal  companies,  privilege  tax,  paid  Comp- 
troller   ..  5  39 

Telephone    companies,    assessed     by    Railroad 

Commissioner 167 

Telegraph    companies,    assessed     by     Railroad 

Commissioner 107 

Trust  funds — Must  be  given  in  by  agents 17  64 

"           "          Penalty 18  64 

Trustee — Collect  tax  on    stock  of    banks,   loan 
companies,   investment  companies, 

from  president 25  75 

"           ]?ack  assess 31  84 

Collect  picked-up  tax 39  103 

''            Write  receipts  in  ink 43  106 

''           Receipt  poll  taxes 43  107 

"  Cannot  receipt  taxpayer  unless  pays 

poll 47  108 

"           Makes  list  lands  sold  individuals 56  115 

"  Pay  over  to  Circuit  Clerk  any  excess 

tax  sales 61  119 

"           May  receipt  joint  owner  his  part  taxes  68  127 
"            Must    report    and     remit    collections 

monthly 69  127 

"           Make  final  settlement 69  127 

"           Make  annual  report  July  1 70  128 

"           Retain  poll  taxes 70  129 

Make  final  settlement 71  130 

'i           Motion  against  lies 72-1  131 

"           Commissioners 73  132 

"           Sell  municipal  with  other  delinquents  74  133 
"    .      Cannot  sell  property  where  bills  have 

been  filed 78  137 


216  General  Index. 

Section.  Page. 

Trustee — Collect  county  tax  railroad,  telephone. 

and  telegraph  companies 17  174 

U 
Undertakers,  privilege  tax 4  35 

V 

Variety  theaters,  privilege  tax 4 


W 


^ 


Warehouses,  privilege  tax 4 

Water  companies,  privilege  tax 4  36 

Wild  West  shows,  privilege  tax 4  13 


YC 


356' 


Ml44Ji54 


i^7  3 344 

A3 


THE  UNIVERSITY  OF  CALIFORNIA  UBRARY 


